https://www.taxtmi.com/caselaws?id=208380 The Tribunal upheld the allowance of CENVAT Credit for outdoor catering services, rejecting the Revenue's appeal. The Dy. Commissioner disallowed the credit due to lack of evidence linking the services to manufacturing. Despite Revenue's argument that catering is not directly related to business, the Tribunal cited a previous decision recognizing such services as eligible for credit. As there was no stay against this precedent, the Tribunal found the Revenue's appeal meritless and affirmed the credit eligibility, overturning the Dy. Commissioner's decision. en-us Wed, 16 Nov 2011 00:00:00 +0530 Sat, 14 Jan 2012 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208380 The Tribunal upheld the allowance of CENVAT Credit for outdoor catering services, rejecting the Revenue's appeal. The Dy. Commissioner disallowed the credit due to lack of evidence linking the services to manufacturing. Despite Revenue's argument that catering is not directly related to business, the Tribunal cited a previous decision recognizing such services as eligible for credit. As there was no stay against this precedent, the Tribunal found the Revenue's appeal meritless and affirmed the credit eligibility, overturning the Dy. Commissioner's decision. Case-Laws Service Tax Wed, 16 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208380