2009 (5) TMI 420

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.... Lal for the Respondent. ORDER 1. After examining the records and hearing both sides, I am of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, I proceed to deal with the appeal. 2. During the period April, 2007 to October 2007, the appellants had availed CENVAT credit of Rs. 65,926 on outdoor catering service....

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....ority was upheld by the Commissioner (Appeals). Hence the present appeal of the assessee. 3. The Counsel for the appellants submits that the issue is already covered in their favour by the Tribunal's Larger Bench decision in the case of CCE v. GTC Industries Ltd. [2008] 17 STT 63 (Mum.). On this basis, he has prayed for allowing this appeal. 4. I have heard the SDR also. It appears from the ....

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....efined under rule 2. Accordingly, CENVAT credit was allowed on that service to the assessee. In the present case, it appears, neither of the lower authorities had occasion to record any finding as to whether the cost of supply of food formed part of the assessable value of the final products. Even the memo of appeal before me is silent on this aspect. Nevertheless, to meet the ends of justice, I w....