https://www.taxtmi.com/caselaws?id=349635 The Hon'ble Bombay High Court ruled in favor of the appellant-assessee, allowing CENVAT credit on "Outdoor Catering Services" in a manufacturing unit, subject to a proportionate disallowance for food costs borne by workers. The Court rejected the Revenue's argument that such services did not qualify as input services under CENVAT Credit Rules, 2004. The tribunal further held that the extended period of limitation was not applicable due to the interpretational nature of the issue and the absence of suppression of facts by the appellant. The appeal was allowed, and the impugned order was set aside with consequential relief granted. en-us Tue, 22 Aug 2017 00:00:00 +0530 Mon, 23 Oct 2017 08:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349635 The Hon'ble Bombay High Court ruled in favor of the appellant-assessee, allowing CENVAT credit on "Outdoor Catering Services" in a manufacturing unit, subject to a proportionate disallowance for food costs borne by workers. The Court rejected the Revenue's argument that such services did not qualify as input services under CENVAT Credit Rules, 2004. The tribunal further held that the extended period of limitation was not applicable due to the interpretational nature of the issue and the absence of suppression of facts by the appellant. The appeal was allowed, and the impugned order was set aside with consequential relief granted. Case-Laws Central Excise Tue, 22 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349635