2010 (1) TMI 347

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....he Appellant. Shri J.S. Negi, SDR, for the Respondent. [Order]. - The appeal involves a very short issue viz. eligibility of Cenvat credit of service tax paid on outdoor catering service. The Commissioner (Appeals) in the impugned order, has held that the appellants are eligible for the benefit of Cenvat credit of service tax paid on outward catering service, relying on the decision in the c....

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....inal product manufactured by them. The learned advocate appearing on behalf of the respondent submitted that it was not so and the cost definitely formed a part of the final product and he relies on the copies of the balance sheet/annual report and certificate dated 15-12-09 issued by the Chartered Accountant Mahesh A. Mehta & Co., in support of his contention. 4. I find that it would not be co....