TMI Blog2009 (3) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... o Rule 2 of the Cenvat Credit Rules, 2004 during October 2006 to June 2007 – held that - It is settled law now that Cenvat credit of service tax paid on catering service would be available as input service to a manufacturer having a canteen attached to his factory where the cost of food is shown to be part of the expenditure incurred by the manufacturer with bearing on the cost of production calcu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the circumstances, I am of the view that the appeal itself can be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, I take up the appeal. 2. The issue to be decided is whether Cenvat credit of service tax paid on catering service received by the assessee was admissible to them as input service tax credit in terms of Explanation to Rule 2 of the Cenvat Credit Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E/1279/07 in the case of CC, Mumbai v. GTC industries Ltd. It is the same Larger Bench decision which has been relied upon today by the counsel for the appellants. It is settled law now that Cenvat credit of service tax paid on catering service would be available as input service to a manufacturer having a canteen attached to his factory where the cost of food is shown to be part of the expenditur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such service tax would be admissible as input service tax credit for the manufacturer, as per the Larger Bench decision in GTC industries Ltd. (supra). Accordingly, the orders of the lower authorities are set aside and this appeal is allowed by way of remand. 3. I am told that the earlier appeal of the assessee is also at the final heating stage in terms of the Hon'ble High Court's remand ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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