2011 (11) TMI 520

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....espite notice, nor any request for adjournment. I have examined the records and heard the learned DR representing the appellant. 2. The short question arising in appeal No.E/782/2009 is whether CENVAT credit on "outdoor catering services" availed by the respondent for supply of food in the factory canteen to their workers / employees during the period of dispute is admissible in terms of Rule 2....

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.... the respondent could claim CENVAT credit on "group insurance service". In this respect also, learned DR has referred to the above judgment of the Hon'ble High Court. 3. On a perusal of the Hon'ble High Court's judgment, I find that the question of admissibility of CENVAT credit on "group insurance" as an 'input service' under Rule 2(l) of the CENVAT Credit Rules, 2004 was settled by the High C....

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....edit. In this connection, he relied on the Tribunal's Larger Bench decision in Commissioner Vs. GTC Industries Ltd. - 2008 (12) STR 468 (Tri.-LB). In the present appeal, the department admits that CENVAT credit was allowed on "outdoor catering service" in the case of GTC Industries Ltd. (supra) by a Larger Bench of this Tribunal. However, it is further submitted that, as the department has filed a....