2011 (2) TMI 24

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....s an appeal by the department against the order of the Commissioner (A) No. 06/2010 dated 09.07.2010, by which a demand of Rs. 40,490/- has been made after denying cenvat credit on Outdoor Catering Services along with interest. The Commissioner (A) has relied on the decision of the Tribunal in the case of M/s. Sundaram Brake Linings & Others Vs. CCE, Chennai 2010 (19) STR 172 (Tri.-Chen.).   ....

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....mployed in the factory was more than 250 and held that providing of outdoor catering service should be treated, in such a situation, as input service and extended the credit.   4.2 In the present case, from the records it is not clear as to the number of employees employed by the appellants. Ld. Advocate for the appellants claims that they employ more than 300 workers and since the focus o....