Appellate Tribunal allows credit for service tax on Outdoor Catering Services

The Appellate Tribunal CESTAT, CHENNAI ruled in favor of the assessee, allowing the credit of service tax paid on "Outdoor Catering Services." The department's objection was overruled based on a precedent by the Larger Bench of the Tribunal, establishing such services as input services. The demand for service tax was set aside, and the appeals were allowed.

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The Appellate Tribunal CESTAT, CHENNAI ruled in favor of the assessee regarding the availment of credit of service tax paid on "Outdoor Catering Services." The department's objection was overruled based on a previous decision by the Larger Bench of the Tribunal, which established that services provided by an Outdoor Caterer are considered input services. The demand for service tax was set aside, and the appeals were allowed.

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