Outdoor Catering Service which is used in or in relation to rendering of output service is eligible as CENVAT Credit prior to 01/04/2011.
Pathik Shah
Idea Cellular Ltd v/s Commissioner of Service Tax, Mumbai. [2015- TIOL-830-CESTAT-MUM]
Outdoor Catering Service which is used in or in relation to rendering of output service is eligible as CENVAT Credit prior to 01/04/2011.
FACTS:
The Appellant is denied CENVAT Credit of service tax paid on Outdoor Catering Service. The decision of Ultra Tech Cement [2010 (20) STR 577 (Bom)] was relied upon by the Appellant for allowing the CENVAT Credit. The Adjudication Authority stated that the facts in Ultra Tech Cement (supra) were distinguishable as it dealt" with a factory employing 250 workers and the present case was of a service provider.
HELD:
Input service has been defined under Rule 2(1) of CENVAT Credit Rules, 2004 and at the relevant time included within the scope any service which was used in or in relation to the rendering of output service. The ratio of Ultra Tech Cement (supra) squarely applicable to the facts of the case and the appeal is allowed.
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