https://www.taxtmi.com/caselaws?id=128535 Outdoor catering services used for a factory canteen were treated as prima facie qualifying as input service under Rule 2(1) of the Cenvat Credit Rules, 2004, following earlier Tribunal and Larger Bench decisions. On that basis, Cenvat credit on service tax paid for the canteen service was regarded as prima facie admissible. The Tribunal also found a strong prima facie case for interim relief and dispensed with pre-deposit of the disputed tax, interest, and penalty while staying recovery pending disposal of the appeal. en-us Tue, 04 Nov 2008 00:00:00 +0530 Mon, 08 Apr 2013 09:20:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128535 Outdoor catering services used for a factory canteen were treated as prima facie qualifying as input service under Rule 2(1) of the Cenvat Credit Rules, 2004, following earlier Tribunal and Larger Bench decisions. On that basis, Cenvat credit on service tax paid for the canteen service was regarded as prima facie admissible. The Tribunal also found a strong prima facie case for interim relief and dispensed with pre-deposit of the disputed tax, interest, and penalty while staying recovery pending disposal of the appeal. Case-Laws Central Excise Tue, 04 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128535