2013 (6) TMI 266

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....UDGEMENT In this appeal, the issue involved is CENVAT credit of Rs.2,12,474/- taken by the appellant against service tax paid on outdoor catering services provided by outdoor caterers in the factory premises of the appellant. The credit has been denied on the ground that outdoor catering services has no nexus with manufacturing activity and it is only a welfare measure for the employees. 2. ....

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....unt. In this particular case, such information is not available because such fine distinction made by the High Court was not available during the earlier stages of processing of this matter. Therefore, it is his submission that this aspect should be looked into and then only credit should be allowed. 4. Considered the submissions on both sides. I find merit in the submission on both sides that ....