2008 (5) TMI 226

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..... are engaged in the manufacture of steel and steel products - In view of the above definition of input service, we find that as the out-door catering service, prima facie, cannot be considered as input service, therefore, we find it is not a fit case for total waiver of demand – stay not granted completely
S/Shri S.S. Kang, Vice-President and Rakesh Kumar, Member (T) Shri L.P. Asthana, Advocate .....

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..... the case of M/s. Victor Gaskets India Ltd. & Ors. v. CCE, Pune-I reported in 2008 (10) S.T.R. 369 (Tribunal) = 2008-TIOL-409-CESTAT-MUM whereby the credit in respect of Service tax paid on out-door catering was allowed. 2. We find that both the decisions are by the learned Single Member Bench. We find that the "input service" means any service :- (i) Used by a provider of taxable service for pro .....

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..... val." 3. In view of the above definition of input service, we find that as the out-door catering service, prima facie, cannot be considered as input service, therefore, we find it is not a fit case for total waiver of demand. The applicants are directed to deposit an amount of Rs. one lakh within a period of four weeks from today. On showing the deposit of above-mentioned amount, the pre-deposit .....

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