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TMI Blog2009 (8) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... of the decision held that outdoor catering services employed in factory canteen is an input service. Thus the impugned order is liable to set-aside. - E/487 AND 488 OF 2009 - A/475-476/WZB/MUM./2009/SMB/C-IV - Dated:- 28-8-2009 - ASHOK JINDAL, JUDICIAL MEMBER Ms. Kanupriya Bhargava for the Appellant. Dr. T. Tiju for the Respondent. ORDER 1. These stay petitions are filed for wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bills treating the service to the canteen, which is situated inside their factory premises, as input service. The said canteen bills on the basis of which the appellants have availed Cenvat credit pertain to service tax paid to outdoor caterer. As per definition of rule 2(l)(ii) of the Cenvat Credit Rules, 2004, an input service means any service used by the manufacturer, whether directly or indir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the provisions of section 11A(1) of the Central Excise Act, 1944 were invoked. Cenvat Credit was disallowed, interest and penalty was also imposed on the appellants. Aggrieved from the same, the appellants preferred an appeal before the Commissioner (Appeals). The appellants contended before the Commissioner (Appeals) that their case is squarely covered by the Larger Bench's decision of the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Appellate Authorities in the department have got to scrupulously follow the binding judicial precedents for the sake of administering justice in their proceedings. 5. The learned SDR reiterated the impugned order. 6. After going through the facts and circumstances of the case and the reliance placed before me, I find that the cases of the appellants are squarely covered by the decisions cite ..... X X X X Extracts X X X X X X X X Extracts X X X X
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