Appellate Tribunal allows CENVAT credit for catering services, except for canteen recoveries.

The Appellate Tribunal CESTAT Chennai allowed CENVAT credit for outdoor catering services used for factory employees, except for amounts recovered from employees for canteen services. The adjudicating authority must re-compute liability and issue a proper demand notice to the appellant.

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The Appellate Tribunal CESTAT Chennai ruled that CENVAT credit for outdoor catering services used for factory employees is allowed, except for amounts recovered from employees for canteen services. The adjudicating authority needs to re-compute liability and issue a proper demand notice to the appellant.

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