https://www.taxtmi.com/caselaws?id=202347 The Tribunal set aside the denial of cenvat credit on Outdoor Catering Services, remanding the matter for reconsideration due to ambiguity regarding the number of employees at the appellant's establishment. The decision was influenced by a High Court ruling deeming such services as input services under specific conditions. The appellant's claim of employing over 300 workers, not previously raised, necessitated a fresh review by the original authority in line with the High Court's precedent. The appeal was allowed for remand, emphasizing a fair hearing for the appellants. en-us Mon, 28 Feb 2011 00:00:00 +0530 Tue, 04 Oct 2016 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202347 The Tribunal set aside the denial of cenvat credit on Outdoor Catering Services, remanding the matter for reconsideration due to ambiguity regarding the number of employees at the appellant's establishment. The decision was influenced by a High Court ruling deeming such services as input services under specific conditions. The appellant's claim of employing over 300 workers, not previously raised, necessitated a fresh review by the original authority in line with the High Court's precedent. The appeal was allowed for remand, emphasizing a fair hearing for the appellants. Case-Laws Service Tax Mon, 28 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202347