2009 (5) TMI 43 - AT - Service Tax

Cenvat Credit on Outdoor Catering Service Input Service Rule 2(l) assessee is a manufacturer of forgings - held that outdoor catering services are entitled for cenvat credit as input service.

Summary

The Appellate Tribunal CESTAT, Chennai waived predeposit of service tax, interest, and penalty, and allowed the appeal in favor of the appellants regarding admissibility of credit on outdoor catering services based on a decision of the Larger Bench in Commissioner of Central Excise Vs GTC Industries Ltd., 2008 (12) S.T.R. 468(Tri.-LB).