https://www.taxtmi.com/caselaws?id=248118 The presiding judge set aside the impugned order and allowed the appeal, granting consequential relief to the appellant regarding the availability of credit for service tax paid on outdoor catering services used to provide food to employees in a factory canteen. The judge emphasized that the number of workers alone should not determine the classification of services as input services, following the ratio of the law declared by the Larger Bench, which clarified that outdoor catering services qualify as input services regardless of certain factors. The decision aligned with previous judgments and the Tribunal's ruling in favor of the assessee in a similar case. en-us Thu, 03 Apr 2014 00:00:00 +0530 Tue, 12 Jan 2016 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248118 The presiding judge set aside the impugned order and allowed the appeal, granting consequential relief to the appellant regarding the availability of credit for service tax paid on outdoor catering services used to provide food to employees in a factory canteen. The judge emphasized that the number of workers alone should not determine the classification of services as input services, following the ratio of the law declared by the Larger Bench, which clarified that outdoor catering services qualify as input services regardless of certain factors. The decision aligned with previous judgments and the Tribunal's ruling in favor of the assessee in a similar case. Case-Laws Central Excise Thu, 03 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248118