2012 (8) TMI 107 - AT - Central Excise

CENVAT credit on outdoor catering service used for serving food to their employees - respondent submits that the show-cause notice in this case did not raise any such ground for denial of CENVAT credit Held that - Objection raised by the learned Deputy Commissioner (AR) cannot be sustained as it is beyond the scope of the show-cause notice - Revenue s appeal dismissed.

Summary

The Appellate Tribunal CESTAT, Bangalore considered whether the respondent is eligible for CENVAT credit on outdoor catering service for serving food to employees. The tribunal found in favor of the respondent, stating that the cost recovery issue was not raised in the show-cause notice. Referring to a previous judgment, the tribunal dismissed the Revenue's appeal.