https://www.taxtmi.com/caselaws?id=258109 The High Court dismissed the Revenue's appeal and affirmed the Tribunal's decision, allowing the first respondent to avail CENVAT credit on outdoor catering services as input services. The Court emphasized the broad interpretation of 'input service' to include services integral to the business of manufacturing. The decision was based on previous judgments and the Larger Bench decision in CCE, Mumbai v. GTC Industries Ltd. The Court directed the Excise Authorities to verify the proportionate credit reversed by the assessee, resolving the issue in favor of the assessee with no costs awarded. en-us Thu, 19 Mar 2015 00:00:00 +0530 Tue, 31 Mar 2015 06:09:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258109 The High Court dismissed the Revenue's appeal and affirmed the Tribunal's decision, allowing the first respondent to avail CENVAT credit on outdoor catering services as input services. The Court emphasized the broad interpretation of 'input service' to include services integral to the business of manufacturing. The decision was based on previous judgments and the Larger Bench decision in CCE, Mumbai v. GTC Industries Ltd. The Court directed the Excise Authorities to verify the proportionate credit reversed by the assessee, resolving the issue in favor of the assessee with no costs awarded. Case-Laws Central Excise Thu, 19 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258109