2010 (1) TMI 469

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..... benefit of Cenvat credit on the service tax paid by them on catering/canteen services and Mediclaim Insurance services. Both the lower authorities are of the view that the said credit cannot be allowed to them as these two services are for the welfare of the staff and does not have part in the manufacturing process. Coming to such a conclusion, both the lower authorities have held that the appella .....

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..... ties are of the view that the said credit cannot be allowed to them as these two services are for the welfare of the staff and does not have part in the manufacturing process. Coming to such a conclusion, both the lower authorities have held that the appellants are not eligible for the Cenvat credit and duty amount was confirmed and interest was also levied under section 11AB and penalty of Rs. 10 .....

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..... e contention of the learned Counsel is correct as the issue is now squarely covered by the decision of the Larger Bench in the case of GTC Industries Ltd.'s case (supra) and Millipore India Ltd.'s case (supra). In view of this, respectfully following the said decisions, I set aside the impugned order and allow the appeal with consequential relief, if any.
Case laws, Decisions, Judgements, Orde .....

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