2012 (10) TMI 879

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....ed the CENVAT Credit of Service Tax paid on canteen services and Revenue is in appeal against the same.   2. Ld.A.R., on behalf of the Revenue submitted that Revenue s reliance upon the decision on the judgment of Hon'ble Supreme Court in the case of Maruti Suzuki Ltd 2009 (240) ELT 641 (SC), to submit that any services has to be used directly or indirectly in or in relation to the manufac....

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.... judgment of the Hon ble Apex Court in the case of Maruti Suzuki Ltd (supra) or other decisions of Tribunal are mis-placed. Respectfully following the decision of Hon'ble High Court of Mumbai, I have to take a view that CENVAT Credit is admissible. However, at this juncture, it has to be noted that CENVAT Credit would be admissible to the full extent only if the full expenditure of canteen service....