2011 (6) TMI 216

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....e appellant has filed this appeal against the impugned order wherein the input service credit taken by them on catering services was denied on the ground that the said services are not covered under definition of Rule 2(l) of CENVAT Credit Rules, 2004. 2. Considering the fact that the issue involved is in a narrow compass, as has already been decided by the Hon'ble High Court of Bombay in the c....

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....it will be available only if the assessee has supplied food (free of cost to the employees) in the case of outdoor catering service. Therefore, the amount recommend from the employee it to be disallowed. 6. After going through the submissions made by both the sides and perusal of the records, I find that the allegation against the appellant in the show-cause notice is that the appellant is enti....