https://www.taxtmi.com/caselaws?id=238844 The court analyzed the eligibility for CENVAT credit of service tax paid on outdoor catering services. The judge concluded that providing catering services within the factory premises could enhance manufacturing efficiency, aligning with decisions of the Bombay High Court and Gujarat High Court, allowing the credit for catering services. Despite contradictory Tribunal orders, the judge granted a waiver of predeposit and stay against the recovery of dues during the appeal process, considering that two out of three orders favored the assessee. en-us Fri, 19 Jul 2013 00:00:00 +0530 Fri, 01 Nov 2013 08:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238844 The court analyzed the eligibility for CENVAT credit of service tax paid on outdoor catering services. The judge concluded that providing catering services within the factory premises could enhance manufacturing efficiency, aligning with decisions of the Bombay High Court and Gujarat High Court, allowing the credit for catering services. Despite contradictory Tribunal orders, the judge granted a waiver of predeposit and stay against the recovery of dues during the appeal process, considering that two out of three orders favored the assessee. Case-Laws Central Excise Fri, 19 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238844