9911796707
TMI Blog2018 (2) TMI 2108X X X X Extracts X X X X X X X X Extracts X X X X ..... ssistant Commissioner (AR). ORDER PER: S.S GARG The present appeal is directed against the impugned order dated 21.11.2014 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant and upheld the Order-in-Original. Briefly the facts of the present case are that the appellants are engaged in the manufacture of goods classifiable under Chapt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that the issue involved in the present case was referred to the Larger Bench by the Single Member of the Tribunal vide its order dated 24.07.2017 and the Larger Bench vide its Interim Order No. 01/2018 dated 09.02.2018 has held that Outdoor Catering after 01.04.2011 does not fall in the definition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an 'input service' and therefore, cenvat credit is not available, but in the present case one of the invoices is prior to 01.04.2011 and service tax of Rs. 34,315.91 was paid on Catering Services prior to 01.04.2011 and therefore, in view of the decision of the Tribunal in the case of Hindustan Coca Cola Beverages cited supra, I am of the opinion that the appellant is entitled to the cenvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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