2013 (3) TMI 276 - AT - Service Tax

Cenvat Credit - input services - outdoor catering - held that - there is no allegation against the respondents as if any amount from the employees has been recovered on account of subsidized food. In the case of CCE Nagpur vs. Indoworth (I) Ltd., this Tribunal has allowed the CENVAT credit relying on the decision of Ultratech Cement Ltd 2010 (10) TMI 13 - BOMBAY HIGH COURT wherein the Hon ble High Court has held that any service taken by the assessee which has been used in their business of manufacturing, credit on the same is available to them. - Decided in favor of assessee.

Summary

The Revenue appealed against allowing input service credit for outdoor catering and manpower recruitment services. The Tribunal upheld the decision based on precedent, dismissing the Revenue's appeal. (Case: Appellate Tribunal CESTAT MUMBAI, Citation: 2013 (3) TMI 276 - CESTAT MUMBAI)