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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 ..... tax paid on GTA was allowed hence demand is not maintainable - Whether the cost 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal proper is therefore taken up for final disposal. The Commissioner (Appeals) confirmed the demand of credit of service tax paid by the appellants on freight incurred for transporting its finished goods from the place of removal relying on the following decisions of the Tribunal. i) Gujarat Ambuja Cements Ltd. Vs. CCE, Ludhiana 2007 (212) ELT 410 (Tri.Del) ii) CCE, Indore Vs. N.H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Larger Bench of the Tribunal, the impugned demand holding that outward transportation of final product from the place of removal was input service is not sustainable. Ld. JCDR fairly concedes that in the light of the Larger Bench decision of the Tribunal, the impugned demand is not sustainable in law. In the light of the above ratio of the Tribunal's decision cited by the ld. Couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Industries Ltd [2008 (12) STR 468] wherein it was held that outdoor caterers providing catering service was input service relating to business. As the same was an input service the appellants were entitled to Cenvat credit. I have also heard ld. JCDR who does not oppose the plea of the ld. Counsel. I find that the Larger Bench decided the dispute in the case law as follows:- ...A service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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