2013 (3) TMI 38 - AT - Service Tax

Cenvat credit - input services - outdoor catering services - running a cab service for transportation of employees - held that - Credit allowed in view of CCE, Bangalore v. Bell Ceramics Ltd. - (011 (9) TMI 792 - KARNATAKA HIGH COURT) and CCE, Bangalore-III v. Stanzen Toyotetsu India (P) Ltd. - (2011 (4) TMI 201 - KARNATAKA HIGH COURT) - Decided in favor of assessee. This order has been rectified entirely by the CESTAT 2012 (10) TMI 1139 - CESTAT NEW DELHI

Summary

The appeal in the case of Ms. Archana Wadhwa and Shri Mathew John was decided by CESTAT NEW DELHI after waiving the pre-deposit condition. The issue of Cenvat credit on outdoor catering services and service tax on cab services for employees was resolved in favor of the appellants based on previous court decisions. The impugned order was set aside and the appeal was allowed with consequential relief.