Cenvat credit on outdoor catering, C&F and outward GTA services upheld where binding precedent already treated them as input services.

Outdoor catering, clearing and forwarding, and outward GTA services were treated as eligible input services for Cenvat credit under the Cenvat Credit Rules, 2004 because earlier binding precedents had already covered those service categories. The Rajasthan HC noted that the Bombay HC ruling relied on by the Tribunal continued to hold the field and that the disputed services had been held cenvatable in the cited decisions. On that basis, no independent ground for interference was made out, the assessee's entitlement to Cenvat credit was sustained, and the departmental appeal failed as no substantial question of law arose.

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Issues: Whether outdoor catering, clearing and forwarding, and outward GTA services used during the relevant period qualified as input services for the purpose of Cenvat credit under the Cenvat Credit Rules, 2004.

Analysis: The disputed services had already been treated as eligible for Cenvat credit by earlier decisions relied upon by the Tribunal. The Court noted that the Bombay High Court decision referred to by the Tribunal continued to hold the field and that the service categories in question had been held cenvatable in the cited precedents. In that view, no independent ground for interference was made out.

Conclusion: The services were held to be eligible input services, and the assessee's entitlement to Cenvat credit was sustained. The appeal by the department failed as no substantial question of law arose.

Ratio Decidendi: Where the service categories in dispute are already covered by binding precedent as eligible input services, no substantial question of law arises against allowing Cenvat credit.

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