https://www.taxtmi.com/caselaws?id=252058 The appeal was made against the Commissioner (Appeals) Order-in-Appeal upholding the demand of Cenvat credit for outdoor catering service and manpower recruitment service. The judge concluded that the assumption of non-mention of "manpower supply" does not affect the right to credit. Regarding the availment of credit on outdoor catering, the judge noted the amendment post-1.4.2011, excluding outdoor catering service from the definition of input service. A prima facie case was found in favor of the Revenue, requiring a pre-deposit for hearing the appeal, with a waiver on the balance amount of duty, interest, and penalty. en-us Thu, 03 Jul 2014 00:00:00 +0530 Thu, 09 Oct 2014 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252058 The appeal was made against the Commissioner (Appeals) Order-in-Appeal upholding the demand of Cenvat credit for outdoor catering service and manpower recruitment service. The judge concluded that the assumption of non-mention of "manpower supply" does not affect the right to credit. Regarding the availment of credit on outdoor catering, the judge noted the amendment post-1.4.2011, excluding outdoor catering service from the definition of input service. A prima facie case was found in favor of the Revenue, requiring a pre-deposit for hearing the appeal, with a waiver on the balance amount of duty, interest, and penalty. Case-Laws Central Excise Thu, 03 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252058