Outdoor catering service qualifies as input service for business: Cenvat credit allowed

The appeal was allowed based on the precedent set in CCE v. GTC Industries Ltd., where it was held that outdoor catering service qualifies as an input service for business, allowing Cenvat credit.

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The appeal was filed against the order of the Commissioner of Central Excise (Appeals), Aurangabad regarding entitlement to Cenvat credit on service tax paid for outdoor catering service. The decision of CCE v. GTC Industries Ltd. was cited, where it was held that outdoor catering service qualifies as an input service for business, allowing Cenvat credit. The appeal was allowed based on this precedent.

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