2014 (1) TMI 557

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..... buffet dinner, mineral water also and such Service Tax credit cannot be allowed in Cenvat Credit Rules, 2004 - outdoor caterer service has a nexus or integral connection with the manufacture of final product. The view taken is that for benefit of cenvat credit in respect of input services, such services should be relatable to the manufacturing activity. It cannot be said that providing lunch/dinn .....

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..... of the appellant it was noticed that they had taken credit of Service Tax of Rs. 11,380/- during the period from September, 2004 to September, 2007 on the basis of bills of M/s. Taj Residency for food and hospitality services. On the ground that Cenvat credit is not admissible, proceedings were initiated which has resulted in denial of Cenvat credit, demand of the same with interest and impositio .....

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..... ed on the buffet dinner, mineral water also and such Service Tax credit cannot be allowed in Cenvat Credit Rules, 2004. Learned Commissioner (Appeals) has not said anything other than this. In the case of Ultratech Cement Ltd. reported in 2010 (260) E.L.T. 369 (Bom.) Hon ble High Court of Bombay allowed the credit of Service Tax in respect of outdoor catering service and took the view that outdoor .....

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