https://www.taxtmi.com/caselaws?id=77383 The Tribunal upheld the Commissioner (Appeals)'s decision regarding the eligibility of Cenvat credit for service tax paid on outdoor catering services, ruling in favor of the appellants. The Tribunal found that the cost of catering services was included in the assessable value of the final product based on evidence presented by the respondent's advocate. The Tribunal rejected the Revenue's appeal, concluding that the extended period could not be invoked due to the absence of suppression of fact in the show cause notice and the existence of differing views referred to the Larger Bench for resolution. en-us Thu, 28 Jan 2010 00:00:00 +0530 Sat, 11 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77383 The Tribunal upheld the Commissioner (Appeals)'s decision regarding the eligibility of Cenvat credit for service tax paid on outdoor catering services, ruling in favor of the appellants. The Tribunal found that the cost of catering services was included in the assessable value of the final product based on evidence presented by the respondent's advocate. The Tribunal rejected the Revenue's appeal, concluding that the extended period could not be invoked due to the absence of suppression of fact in the show cause notice and the existence of differing views referred to the Larger Bench for resolution. Case-Laws Service Tax Thu, 28 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77383