2009 (6) TMI 1002

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ORDER After examining the records and hearing both sides, I find that the short question arising for consideration in this appeal of the Revenue is whether, for the period August, 2006 to March, 2007, the respondent is entitled to Cenvat credit on outdoor catering service utilized in their factory-canteen for supply of food to employees of the factory. While conceding that the Tribunal s Large .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng services is not admissible to the respondent on account of the number of workers being below 250 or on account of cost of supply of food not being part of the cost of production. On a perusal of the grounds of appeal, I find that there is force in these submissions of the counsel. 2. In the case of GTC Industries (supra), the Larger Bench noted that the assessees had more than 250 workers an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... m part of the cost of production of excisable goods in the factory during the period of dispute. In the circumstances, this case is covered by the Larger Bench decision. Accordingly, the order of the lower appellate authority granting the benefit of Cenvat credit to the assessee in respect of outdoor catering service for the period of dispute is sustained and this appeal of the Revenue is dismisse .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X