2009 (7) TMI 565 - AT - Service Tax

Cenvat Credit- outdoor catering services- Modvat credit availed in respect of service tax paid on the outdoor catering services received in the canteen of the appellants situated in the factory premises stands denied to them. In the light of the decision of ABB Ltd. v. CCE & ST 2009 -TMI - 34139 - CESTAT, BANGALORE, held that set aside the impugned order and remand back the matter.

Summary

The Appellate Tribunal CESTAT, Ahmedabad, in the case of Mrs. Archana Wadhwa, allowed the appeal after dispensing with the pre-deposit condition. Modvat credit for service tax paid on outdoor catering services was denied, but the matter was remanded to the Original Adjudicating Authority for a fresh decision based on Larger Bench judgments.