2012 (12) TMI 315 - AT - Service Tax

CENVAT Credit of Service Tax - canteen services - Following the decision of court in case of Commissioner of Central Excise, Ahmedabad Versus M/s Ferromatik Milacron India Ltd 2010 (4) TMI 649 - GUJARAT HIGH COURT Held that - Cenvat credit of service tax paid on outdoor catering provided in the factory canteen is available - appeal filed by the Revenue has no merit and accordingly, is rejected.

Summary

The Appellate Tribunal CESTAT, Ahmedabad ruled that respondents can avail cenvat credit of service tax paid on outdoor catering services provided in the factory canteen. The decision was based on the precedent set by the Hon'ble High Court of Gujarat in a similar case. The Revenue's appeal was rejected as the credit was deemed eligible. (Case citation: 2012 (12) TMI 315 - CESTAT, Ahmedabad)