2010 (12) TMI 84

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r appellate authority was right in holding that the respondent was entitled to avail CENVAT credit on outdoor catering service during the period from September 2007 to June 2008. The respondent had received outdoor catering service for the purpose of supply of food from their canteen to their workers during the said period.  The outdoor caterers recovered service tax from the respondent and t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Bom). The learned SDR has referred to paragraphs 34 & 39 of the High Courts judgement.  The argument of the learned SDR is that the benefit of the Honrable High Courts conclusion will be available to the respondent only if they supplied food free of cost to the workers during the material period. It is suggested that the case be remanded to the original authority to ascertain the correct fact .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that the entire cost of the goods was recovered from the workers.  The only ground raised in the show-cause notice for denial of CENVAT credit on the outdoor catering service to the assessee was that the said service did not qualify to be input service under Rule 2 (l) of the CENVAT credit Rules, 2004.  This question  stands settled in favour of the assessee in the case of Ult .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X