2011 (3) TMI 495

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....g both the sides duly represented by Shri S.K. Bhaskar, learned DR appearing for the Revenue and Shri Shirin Khajuria, learned advocate appearing for the assessee, I find that the dispute in the present appeals of the Revenue related to the availment of modvat credit of service tax paid on the out-door catering services. Commissioner (Appeals) had relied upon the Larger Bench decision of the Tribunal in the case of M/s. GTC Industries Limited v. CCE, Mumbai - 2008 (12) S.T.R. 468 (Tri. Larger Bench), has extended the benefit of credit of service tax paid on outdoor catering services. Revenue, in their memo of appeal has raised a number of grounds and have relied upon the various decisions of the Tribunal in support of its contention that....

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....e same are entitled for the modvat credit inasmuch as the same relates to the activities relating to the business. However, he has denied the credit on the ground that the services of the professional Chartered Accountant have been availed by the appellant for verification of stock of final products lying with their distributors, which services can be got done by any person of their unit, who may not be a professional Chartered Accountant. As such, he has observed that such services availed by the appellants cannot be treated as eligible input services for the purpose of cenvat credit. On the other hand, the appellants have contended that since they are giving quantity discount based on the sales made by the distributors to their custome....