2008 (12) TMI 117

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..... ervice tax credit in respect of mobile services has been allowed by the HC of Gujarat in the case of Excel Crop Care Ltd. and by the Tribunal in the case of Grasim Industries - As regards the Catering services, the matter has been decided by the LB of the Tribunal in the case of GTC Industries Ltd –held that credit is allowable - E/193/2008 - A/2/2009-WZB/C-V/(SMB)/MUM - Dated:- 12-12-2008 - Sh .....

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..... 8 (Tri.-Del.). As regards the Catering services, the matter has been decided by the Larger Bench of the Tribunal in the case of CCE, Mumbai-V v. GTC Industries Ltd. reported at 2008 (12) S.T.R. 468 (Tri.-LB). As regards the insurance on plant and machinery, it is expenditure, which goes into costing and, therefore, the credit on the same cannot be denied. 4. In view of the above and follow .....

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