2010 (5) TMI 800 - AT - Central Excise

MODVAT credit - outdoor catering services - Held that - service tax paid on the outdoor catering services by the canteen located in the factory premises is available as Modvat Credit to the assessee - the issue is no more res-integra and stand decided by the case of FERROMATIK MILACRON INDIA LTD. Versus COMMR. OF C. EX., AHMEDABAD 2008 (11) TMI 202 - CESTAT, AHMEDABAD , where it was held that employment of outdoor caterer for providing catering services has to be considered as an input service relating to business and cenvat credit in respect of the same will be admissible - credit allowed - decided against Revenue.

Summary

The Appellate Tribunal CESTAT Ahmedabad allowed Modvat Credit for tax paid on 'Outdoor Catering' services in the factory premises, following previous decisions. The appeal filed by the Revenue was rejected as the issue was settled.