https://www.taxtmi.com/caselaws?id=205917 The Tribunal upheld the availment of modvat credit for service tax paid on outdoor catering services based on a specific Larger Bench decision, rejecting the Revenue's arguments against it. Additionally, it ruled in favor of allowing modvat credit on services provided by a practicing Chartered Accountant, emphasizing the taxpayer's right to choose service providers. However, the Tribunal limited the eligibility of modvat credit on security services to those directly related to business activities, denying credit for security services at locations like sales offices and residences. The Revenue's appeals were ultimately rejected in all three issues. en-us Thu, 24 Mar 2011 00:00:00 +0530 Thu, 05 Jan 2012 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205917 The Tribunal upheld the availment of modvat credit for service tax paid on outdoor catering services based on a specific Larger Bench decision, rejecting the Revenue's arguments against it. Additionally, it ruled in favor of allowing modvat credit on services provided by a practicing Chartered Accountant, emphasizing the taxpayer's right to choose service providers. However, the Tribunal limited the eligibility of modvat credit on security services to those directly related to business activities, denying credit for security services at locations like sales offices and residences. The Revenue's appeals were ultimately rejected in all three issues. Case-Laws Service Tax Thu, 24 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205917