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TMI Blog2011 (3) TMI 1100X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant had relied upon the Tribunal s decision in the case of CCE Mumbai Vs. GTC Industries reported in 2008 (89) RLT 197 (CESTAT), rendered by the Larger Bench, before Commissioner (Appeals). The said decision stands considered by the appellate authority but the benefit of the same has been denied by distinguishing the same as follows: 6.6. So far as the merits of the case are concerned, it is observed that in the case law of CCE Mumbai Vs. GTC Industries Ltd. reported at 2008 (89) RLT 197 (CESTAT-LB), referred to and relied upon by the appellant it has been held that the outdoor caterer s service in canteen of manufacturer is eligible input service. For giving this decision, CESTAT has referred to the Press Note dated 12.08.04 is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the benefit of credit of service tax paid on the outdoor catering services would be applicable only when the cost of the same is shown to have been added in the assessable value. It was as a general observation, noticing that usually the cost of such services contribute to the final product cost. 5. Apart from the above decision, I find that order of this Bench passed in the case of Ferromatic Milacron India Ltd. Vs. CCE Ahmedabad reported in 2011 (21) STR 8 (Guj.) was the subject matter of an appeal filed by CCE Ahmedabad before the Hon ble High Court of Gujarat. While taking note of the provisions of Section 46 of the Factories Act, the Hon ble High Court observed that it is mandatory for the employer to provide canteen serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id provision does not qualify the nature of input service availed of by the manufacturer. 8.?In the above factual and legal background, the Tribunal was justified in holding that the service tax paid on outdoor catering services by the canteen located in the respondent s manufacturing premises has to be considered as an input service relating to business and that CENVAT credit is admissible in respect of the same. The view taken by the Tribunal being in consonance with the provisions of the Rules does not suffer from any legal infirmity so as to warrant interference. In absence of any question of law, much less any substantial question of law, the appeal is dismissed. 6. In as much as the issue is decided by the above referr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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