Commissioner of Central Excise, Chennai Vs. Lumiere Coolants Ltd. and Another - Court Judgment |
| Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai |
| Feb-15-2010 |
| Appeal No.E/176 of 2009, 177 of 2009 |
| THE HONOURABLE MS. JYOTI BALASUNDARAM, VICE PRESIDENT |
| Commissioner of Central Excise, Chennai |
| Lumiere Coolants Ltd. and Another |
| Shri C.Rangaraju, SDR. Shri M.Kannan, Advocate. |
the issue in the present appeal namely as to whether cenvat credit of service tax is available on outdoor catering service in canteen of the manufacturers/assessees stands settled against the revenue by the decision of the larger bench of the tribunal in commissioner of central excise, mumbai vs gtc industries ltd. [2008 (12) str 468]. the bench has held that credit of service tax on outdoor catering service is admissible and following the larger bench decision cited supra, i uphold the impugned order and reject the appeal.
The issue in the present appeal namely as to whether CENVAT credit of service tax is available on outdoor catering service in canteen of the manufacturers/assessees stands settled against the Revenue by the decision of the Larger Bench of the Tribunal in Commissioner of Central Excise, Mumbai Vs GTC Industries Ltd. [2008 (12) STR 468]. The Bench has held that credit of service tax on outdoor catering service is admissible and following the Larger Bench decision cited supra, I uphold the impugned order and reject the appeal.