Appellant granted Cenvat credit for 'Outdoor Catering Service' and employee transportation.

The appeal was allowed, and the impugned order was set aside, granting the appellant eligibility for Cenvat credit on both 'Outdoor Catering Service' and transportation services for employees. The decision was supported by references to relevant judgments of the High Courts.

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Issues:
1. Eligibility for Cenvat credit of service tax paid on 'Outdoor Catering Service'
2. Eligibility for Cenvat credit of service tax paid on transportation service provided to employees

Analysis:
1. The first issue in this appeal pertains to the eligibility of the appellant for Cenvat credit of service tax paid on 'Outdoor Catering Service.' The authorized representative of the assessee relied on a decision of the Hon'ble High Court of Mumbai in the case of Commissioner of Central Excise, Nagapur vs. Ultratech Cement Ltd. The representative also mentioned that the appellant had already reversed proportionate credit related to the amount recovered from employees for providing this service. Consequently, the appellant was deemed eligible for the Cenvat credit of service tax paid on 'Outdoor Catering Service.'

2. The second issue revolves around the eligibility of the appellant for Cenvat credit of service tax paid on the transportation service provided to their employees. The authorized representative of the assessee referred to a decision of the Hon'ble High Court of Karnataka in the case of Commissioner of Central Excise, Bangalore-III vs. Tata Auto Comp Systems Ltd. The representative's argument was accepted, leading to the conclusion that the appellant is indeed eligible for the credit of service tax paid on transportation service for employees.

In conclusion, the impugned order was set aside, and the appeal was allowed with any consequential relief to the appellant. The judgment provided clarity on the eligibility of the appellant for Cenvat credit on both 'Outdoor Catering Service' and transportation services for employees, citing relevant decisions of the Hon'ble High Courts to support the findings.

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