2010 (4) TMI 508 - AT - Service Tax

Cenvat Credit - The issue involved in this case is regarding availment of Cenvat credit of Service Tax paid on outdoor catering service. The respondent herein has been denied Cenvat credit availed on outdoor catering service. The Commissioner (Appeals) set aside the said portion of the demand which is time-barred. Held that - in the light of the decision of CCE v. GTC Industries Ltd. 2008 (9) TMI 56 - CESTAT MUMBAI, revenue s appeal would fail in merit itself, and, therefore, order of Commissioner (Appeals) did not suffer from any infirmity.

Summary

The appeal was filed by the revenue against the Order-in-Appeal No. 43/2008 regarding availment of Cenvat credit on outdoor catering service. The Commissioner (Appeals) set aside the demand which was time-barred. The Tribunal found that the revenue's appeal failed based on a previous decision and rejected the appeal.