2011 (10) TMI 149

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....entative for Appellant Shri P.P. Jadeja, Consultant. for Respondent Per :  Mr. B.S.V. Murthy; Cenvat credit of service tax paid on catering services has been allowed in the impugned order and the Revenue is in appeal against this decision. Appeal has been filed on the ground that according to the definition of input services, only those services which have co-relation with the manufacture....

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....ELT 369 (Bom.) 2. I have considered the submissions made by both the sides.The issue is no longer res-integra and stands settled by the decision of the Hon'ble High Court of Gujarat and Hon'ble High Court of Bombay, referred to by the respondents and both the decisions are applicable to the facts of the case. Canteen facility is required to be provided under the provisions of Factories Act, 1948 ....