2009 (9) TMI 298 - AT - Service Tax

Cenvat Credit-Input services- whether service tax credit is admissible in respect of canteen services? In the light of the various decisions held that credit is admissible, thus uphold the order passed by Commissioner (Appeals) and reject the appeal.

Summary

The appellate tribunal upheld the admissibility of service tax credit on 'Canteen Services' following a previous decision. The issue of service tax credit on 'Garden Maintenance' was not addressed by the Commissioner (Appeals) and the appeal was rejected.