Service tax credit on canteen services upheld following Larger Bench precedent; garden maintenance issue was not decided on merits.

Service tax credit on canteen services was treated as admissible because a Larger Bench had already settled the issue in favour of assessees, and that view was followed to uphold the lower appellate authority. The separate grievance relating to garden maintenance was not examined on merits in the revenue appeal because no finding had been recorded below, so the issue did not survive for decision. The appeals were rejected.

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Issues: Whether service tax credit is admissible in respect of canteen services.

Analysis: The admissibility of service tax credit on canteen services had already been settled in favour of assessees by a Larger Bench decision, which was followed to affirm the lower appellate authority's view. The separate grievance regarding garden maintenance was not adjudicated on merits in the revenue appeal as no finding had been recorded below and the issue did not survive.

Conclusion: Service tax credit on canteen services was held to be admissible, and the appeals were rejected.

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