https://www.taxtmi.com/caselaws?id=209634 The Tribunal upheld the allowance of Cenvat credit for tax paid on outdoor catering services availed by the respondent in their factory premises. The decision relied on the precedent set by the Ultratech Cement Ltd. case, emphasizing the importance of the nature of services provided and the manner in which the service tax was paid in determining eligibility for claiming such credits. The Tribunal rejected the Revenue's appeal and granted consequential relief to the respondent, establishing clarity on the eligibility of Cenvat credit in similar cases. en-us Thu, 31 Mar 2011 00:00:00 +0530 Fri, 09 Sep 2022 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209634 The Tribunal upheld the allowance of Cenvat credit for tax paid on outdoor catering services availed by the respondent in their factory premises. The decision relied on the precedent set by the Ultratech Cement Ltd. case, emphasizing the importance of the nature of services provided and the manner in which the service tax was paid in determining eligibility for claiming such credits. The Tribunal rejected the Revenue's appeal and granted consequential relief to the respondent, establishing clarity on the eligibility of Cenvat credit in similar cases. Case-Laws Service Tax Thu, 31 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209634