2012 (6) TMI 639

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.... Per D.N. Panda:   Revenue has come in appeal against first appellate order holding that the appellant is entitled to Cenvat credit on catering service received. Shri Grover, learned Counsel for the respondent submits that perusal of Bill No. 816 dated 10.7.2007, 818 dated 10.7.07, & 821 dated 10.7.2007 shows that beneficiary of catering service was coal mill, Kiln and mechanical depart....

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.... for factory workers, that shall serve the purpose of Factories Act. The service tax paid on such service shall entitle the appellant to Cenvat credit. Revenue has not placed a copy of show cause notice while filing its appeal. The fact which gave rise to show cause notice that has brought out the litigation up to the level of Tribunal. Once the authority is satisfied that the invoices placed by l....