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TMI Blog2019 (5) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... E-III. [ 2018 (4) TMI 149 - CESTAT BANGALORE] . In para 7.1 of the said order, it was noted by the Larger Bench that admittedly such services prior to 01.04.2011 have been held to be covered by the definition of input service - For the post amendment period, it was held that such outdoor catering service is not eligible for input service credit. Credit allowed - appeal allowed - decided in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or which appellant was put to show-cause notice, duty demand of ₹ 11,010,330/- along with interest and penalty were confirmed by the adjudicating authority as well as Commissioner (Appeals). Appellant assailed the order of the Commissioner (Appeals) before this forum. 3. In the memo of appeal and during the course of hearing of appeal, learned Counsel for the appellant Mr. Me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been made from employees is outside the scope of show-cause notice and noting such a finding by the Commissioner (Appeals) after placing reliance on decision reported in Reliance Ports and Terminals Ltd. 2016 (334) ELT 630 (Guj.), Ballarpur Industries Ltd. 2007 (215) ELT 489 (SC) is palpably erroneous. He prayed to set aside the order passed by the Commissioner (Appeals), as such demand was also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l decision of the Tribunal reported in 2012 (283) ELT 415 (Tri.-Bang.), and the Hon'ble Bombay High Court decision reported in 2010 (20) STR 456 (Bom.), he submitted that canteen facility or welfare activities are not covered by the expression relating to business for which order passed by the Commissioner (Appeals) needs no interference by the Tribunal. 5. Heard from bot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it. In view of such findings of the Larger Bench of Tribunal, the issue is no more res integra and therefore in carrying forward the judicial preceding set by the Larger Bench, I have got no hesitation to conclude the finding in saying that the appellant is eligible to avail of CENVAT credit on such outdoor catering service as the period in dispute was between April, 2007 and March, 2011. Hence th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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