2011 (1) TMI 722 - HC - Service Tax

Cenvat credit - outdoor catering services - the appeal relates to the determination of the rate of tax payable for the services rendered - All those matters fall within the exclusive jurisdiction of the Apex Court under Section 35-L of the Act - Appeal is rejected

Summary

The Karnataka High Court rejected an appeal regarding the admissibility of service tax credit on outdoor catering services for canteen by manufacturers, stating it falls under the exclusive jurisdiction of the Apex Court under Section 35-L of the Central Excise Act. The appeal was deemed not maintainable, with liberty given to prefer a statutory appeal to the Apex Court.