CESTAT Ahmedabad: Pre-deposit waived, Modvat credit allowed for outdoor catering services

The Appellate Tribunal CESTAT, Ahmedabad, allowed the appeal of Mrs. Archana Wadhwa by dispensing with the pre-deposit condition. The denial of Modvat credit for service tax on outdoor catering services was overturned, and the matter was remanded to the Original Adjudicating Authority for a fresh decision in line with Larger Bench judgments.

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The Appellate Tribunal CESTAT, Ahmedabad, in the case of Mrs. Archana Wadhwa, allowed the appeal after dispensing with the pre-deposit condition. Modvat credit for service tax paid on outdoor catering services was denied, but the matter was remanded to the Original Adjudicating Authority for a fresh decision based on Larger Bench judgments.

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