2010 (1) TMI 469

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.... This appeal is filed against the Order-in-Appeal No. 08/2008 (H-IV) ST, dated 29-8-2008. 2. The relevant facts that arise for consideration are that the appellants are manufacturers of Hermetically Sealed Compressors and the parts thereof and availed benefit of Cenvat credit on the service tax paid by them on catering/canteen services and Mediclaim Insurance services. Both the lower authorities ....

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....ang. - CESTAT) as well as the Millipore India Ltd. v. CCE [2009] 22 STT 536 (Bang. - CESTAT). 4. I have considered the submissions made at length by both sides and perused the records. The issue involved in this case is regarding the benefit of Cenvat credit on the service tax paid on catering/canteen services and Mediclaim Insurance services availed by the appellants for the staff. I find that t....