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TMI Blog2009 (4) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... sly follow the binding judicial precedents for the sake of administering justice in their proceedings – credit allowed - E/146 and 176/2009 - A/166-167/2009-WZB/C-IV/(SMB) - Dated:- 1-4-2009 - Shri P.G. Chacko, Member (J) S/Shri S.K. Bansal Director and S.R. Prabune, Power of Attorney, for the Appellant. Shri T. Tiju, JDR, for the Respondent. [Order]. - After examining the records and hearing both sides, I am of the view that the appeals have to be disposed of finally at this stage. Accordingly, after dispensing with pre-deposit, I take up the appeals. 2. Both the appeals are against a common order passed by the Commissioner (Appeals) sustaining a demand of duty of Rs. 4,05,259/- against one of the appellants for the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of treating Outdoor Catering service as 'input service', the appellants have cited the recent decision of the Larger Bench which opined that these are input services as they are related to the business of the Company. I would like to respectfully submit that some of the points raised by me in my order and in the earlier paragraphs were not agitated before the Hon'ble Tribunal and therefore this issue was not examined. It is important to understand the term 'input services' in a holistic manner taking into account the definition given in Rule 2 of the Cenvat Credit Rules, 2004 for both 'input goods' and 'input services' used in relation to output services. In respect of catering service, I am of the view that from the submissions made by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng service used for such supply of food in the factory-canteen was an "input service" covered by the definition of this expression under Rule 2(1). The Larger Bench found such service to have been used by the assessee, directly or indirectly, in relation to the manufacture of their final products and clearance of the goods from their factory. The decision of the Bench is explicit to the effect that, where expenses towards supply of subsidized food in a factory-canteen formed part of the cost of production of the final products, the catering service employed in the canteen for the supply of such food had to be considered as an "input service" relating to the business. Nevertheless, the Commissioner (Appeals) chose to hold that the catering s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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