2011 (10) TMI 316

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....spondent is engaged in the manufacture of cigarettes. The department took a view that respondent is not eligible for cenvat credit of service tax paid on catering service in respect of canteen in the factory. The original adjudicating authority allowed the benefit, which was taken in appeal by the Revenue and in the impugned order, both the appeals filed by the Revenue have been rejected thereby a....

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....lant vide order No. A/240-241/WZB/MUM/2011/SMB/C-IV dated 29.6.2011. 2. I have gone through the records and considered the submissions made by both sides. As submitted by the learned counsel that in the appellant's own case, on the very same issue, the matter had been decided in their favour vide order dated 29.6.2011. In the case of Ultra Cement Limited, the Hon'ble High Court of Mumbai took a v....