2008 (11) TMI 202 - AT - Service Tax

Cenvat Credit of Service Tax paid on Input Servcie Outdoor catering service - The service tax paid on the out door catering services by the canteen located in the appellant s manufacturing premises stands denied to them on the ground that such services cannot be held to be involved in or in relation to manufacture of their final product. 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.

Summary

The Appellate Tribunal CESTAT, Ahmedabad allowed the appeal regarding service tax on outdoor catering services at a manufacturing premises, following a Larger Bench decision that considered such services as input services eligible for cenvat credit. The impugned order was set aside, and the appeal was allowed.