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TMI Blog2009 (6) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Appellants. Shri V.V. Hariharan, JCDR, for the Respondent. [Order]. - This application filed by M/s. Thiru Arooran Sugars Ltd, Thanjavur seeks waiver of predeposit and stay of recovery of an amount of Rs.26,758/- demanded from them towards irregular input service credit availed by them under the category 'Goods Transport Agency' service and 'Out-door Catering Service&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transportation of finished goods from the place of removal was not input service envisaged in Rule 2(l) of the Cenvat Credit Rules, 2004 (CCR). Ld. Counsel for the appellants furnishes a copy of the Larger Bench decision of the Tribunal in the case of ABB Ltd & others Vs. CCE, Bangalore& others [2009-TIOL-830-CESTAT-BANG-LB] and submits that the Tribunal had held that servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to credit availed by the appellants of service tax paid under outdoor catering service. The impugned tax is incurred by the appellants for supplying food to its employees in the canteen run in the factory premises. In denying the impugned credit, the Commissioner (Appeals) relied on the decision of the Tribunal in CCE, Nashik Vs. Mahindra Sona Ltd [2008 (10) STR 256 (Tri. Mum)], where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of food is borne by the worker or by the factory, the same will form part of expenditure incurred by the manufacturer and will have a bearing on the cost of production. In view of the same, employment of outdoor caterer for providing catering services has to be considered as an input service relating to the business and Cenvat credit in respect of the same will be admissible". In the light of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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