https://www.taxtmi.com/caselaws?id=325257 The Court upheld the Tribunal's decision in an appeal under Section 35G of the Central Excise Act, 1944, regarding availing service tax credit on outdoor catering services. The Tribunal overturned the Commissioner's order, leading to the Revenue's appeal on the eligibility of outdoor catering services as input services under Rule 2(1) of CENVAT Credit Rules, 2004. The Court emphasized factual findings, rejected the Revenue's arguments, and dismissed the appeal, highlighting the importance of legal interpretations and factual evidence in such cases. en-us Thu, 11 Feb 2016 00:00:00 +0530 Wed, 21 Sep 2016 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325257 The Court upheld the Tribunal's decision in an appeal under Section 35G of the Central Excise Act, 1944, regarding availing service tax credit on outdoor catering services. The Tribunal overturned the Commissioner's order, leading to the Revenue's appeal on the eligibility of outdoor catering services as input services under Rule 2(1) of CENVAT Credit Rules, 2004. The Court emphasized factual findings, rejected the Revenue's arguments, and dismissed the appeal, highlighting the importance of legal interpretations and factual evidence in such cases. Case-Laws Service Tax Thu, 11 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325257