TMI Blog2015 (10) TMI 2673X X X X Extracts X X X X X X X X Extracts X X X X ..... t the Impugned order dated 22.10.2013, wherein the cenvat credit taken by the Respondent herein on the outdoor catering service has been allowed by the Commissioner (Appeals). 2. The Revenue has contested the impugned order on the ground that the said service has no nexus with the finished goods manufactured by the appellant, and as such, as per the provisions of Rule 2(l) of the Cenvat Credit Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 2010 (20) STR 577 (Bom.) wherein it has been held that service tax paid by the employer on the outdoor catering service shall be eligible for cenvat credit. With regard to recovery of charges on catering service from the employee, the Ld. Advocate submits the evidence of non-collection of such charges. 5. Since the eligibility of Cenvat credit on the disputed service is no more open for any de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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