2012 (11) TMI 33

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....rvices. Nobody is present on behalf of the appellant. However, written submissions have been received. 2. Heard the learned departmental representative. 3. In the written submission, appellant has relied upon the decision of the Hon ble Gujarat High Court in the case of Ferromatik Milacron India Limited to submit that they are eligible for the benefit of credit of service tax paid on Out door Ca....

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....g that the service tax paid on outdoor catering services by the canteen located in the respondent s manufacturing premises has to be considered as an input service relating to business and that CENVAT credit is admissible in respect of the same. The view taken by the Tribunal being in consonance with the provisions of the Rules does not suffer from any legal infirmity so as to warrant interference....