2016 (4) TMI 835

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..... oducts. Held that:- in a batch of appeals, a Bench of this Court held the issues arising in this appeal in favour of the assessees on the basis of the decision of the Bombay High Court in C.C.E. Vs. Ultratech Cement Limited [2010 (10) TMI 13 - BOMBAY HIGH COURT] and the decision of the Supreme Court in Maruti Suzuki Limited Vs. C.C.E. [2009 (8) TMI 14 - SUPREME COURT]. Though a notification was .....

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..... eading No.84.81 of the First Schedule to the Central Excise Tariff Act, 1985. They availed credit of service tax paid on the out door catering services as input services and utilized the same towards payment of duty on the final products. 4. However, for the period between September 2007 and September 2010, five show cause notices were issued by the Assistant Commissioner of Central Excise on t .....

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..... entitled to avail the CENVAT credit on 'outdoor catering services' provided to the employees of the factory as an input service credit despite the fact that outdoor catering service does not fall under the ambit of the definition of 'input service' specified under Rule 2(1) of the CENVAT Credit Rules, 2004 and in as much as the catering/canteen services are neither used in or in r .....

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..... n favour of the assessees on the basis of the decision of the Bombay High Court in C.C.E. Vs. Ultratech Cement Limited [(2010) TIOL 745] and the decision of the Supreme Court in Maruti Suzuki Limited Vs. C.C.E. [(2009) 240 ELT 641]. 8. Despite the same, it is contended by Mr.T.Chandrasekaran, learned Standing Counsel for the Department that the Tribunal did not apply its mind to find out whethe .....

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..... there is a clear finding of the Commissioner in his Order in Original that these services were actually consumed by the employees of the assessee, the question of the Tribunal recording a finding does not arise. 11. Though a notification was issued in Notification No.3/2011 dated 1.3.2011 excluding the outdoor catering services, it came into effect on 1.4.2011. The period in question in this ca .....

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