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TMI Blog2017 (8) TMI 1352X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal has been filed by M/s Mahindra Sona Ltd. against order of Commissioner (Appeals) who has remanded the matter back to Assistant Commissioner for fresh adjudication. The appellant availed the CENVAT credit in respect of canteen services under the head of 'Outdoor Catering' Services. The original adjudicating Authority allowed the credit on 'Outdoor Catering Services' services to the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (I) Ltd. - 2011-TIOL-682-CESTAT-MUM (iii) Cummins Generator Technologies - 2013-TIOL-105-CESTAT-MUM (iv) Palmtech Institution - 2015 (38) STR 54 (T) 2. Learned AR relied on the impugned order. 3. It is the contention of the appellant that the show-cause notice does not contain any allegation regarding the collection of canteen charges from the employee or otherwise. The show-cause notice mer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ltd. (supra) has to be construed to mean that where the input service used is integrally connected with the business of manufacturing the final product and the cost of that input service forms part of the cost of the final product, then credit of service tax paid on such input service would be allowable. 39. The Larger Bench of CESTAT in the case of GTC Industries Ltd. (supra) has also observe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant are entitled to CENVAT credit in terms of decision of Hon'ble High Court of Bombay is on them. Hon'ble High Court of Bombay has clearly held that the appellant are not entitled to 'Outdoor Catering Services', unless they pay for it. In view of above the impugned order does not needs interference. The appeal is dismissed.
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