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        Service Tax

        2011 (1) TMI 722 - HC - Service Tax

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        Manufacturers' Service Tax Credit Appeal Rejected for Canteen Catering Services The Karnataka HC rejected an appeal on service tax credit for outdoor catering services for canteen by manufacturers, ruling it falls under the Apex ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            Manufacturers' Service Tax Credit Appeal Rejected for Canteen Catering Services

                            The Karnataka HC rejected an appeal on service tax credit for outdoor catering services for canteen by manufacturers, ruling it falls under the Apex Court's exclusive jurisdiction under Section 35-L of the Central Excise Act. The appeal was deemed not maintainable, with liberty to prefer a statutory appeal to the Apex Court.


                            The Karnataka High Court rejected an appeal regarding the admissibility of service tax credit on outdoor catering services for canteen by manufacturers, stating it falls under the exclusive jurisdiction of the Apex Court under Section 35-L of the Central Excise Act. The appeal was deemed not maintainable, with liberty given to prefer a statutory appeal to the Apex Court.
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