Cenvat credit on outdoor catering service upheld by following Larger Bench precedent on admissibility.

Cenvat credit on service tax paid for outdoor catering service was held admissible, as the Tribunal followed an earlier Larger Bench ruling on the same issue. The revenue's objection to availment and reversal of the credit therefore failed on merits, and denial of the credit was not sustained.

---

---

Issues: Whether Cenvat credit of service tax paid on outdoor catering service was admissible to the respondent.

Analysis: The dispute concerned reversal of Cenvat credit availed on service tax paid for outdoor catering service. The Tribunal noted that the same question had already been decided by a Larger Bench in favour of admissibility and followed that ratio.

Conclusion: The revenue's challenge on merits failed and the denial of Cenvat credit was not sustained.

---