2015 (2) TMI 479 - AT - Service Tax

CENVAT Credit - Whether the appellant is entitled to credit of service tax paid on outdoor catering service.I find that the issue is covered by the Larger Bench decision of the Tribunal in the case of Commissioner of Central Excise vs. GTC Industries Ltd. 2008 (9) TMI 56 - CESTAT MUMBAI - Held that - Commissioner (Appeals) has rejected the appeal by following the some decisions of the Tribunal which are not exactly on the point. Inasmuch as the issue is covered, I deem it fit to set aside the impugned order on merits as also on limitation inasmuch as the demand for the period 1.4.08 to 31.3.09 stand issued by way of show cause notice dated 31.8.2010. - Decided in favor of assessee.

Summary

The appellate tribunal in New Delhi allowed the appellant's claim for credit of service tax paid on outdoor catering service. The decision was based on a Larger Bench ruling. The Commissioner's rejection of the appeal was set aside due to the issue being covered by the Tribunal's decision. The impugned order was set aside on merits and limitation. The stay petition and appeal were disposed of accordingly.