2014 (2) TMI 42

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.... Per Rakesh Kumar: The point of dispute in this case is as to whether the appellant are eligible for cenvat credit of service tax paid in respect of outdoor catering services and tent services. The outdoor catering services was availed for setting up of a canteen inside the factory area as the appellant in accordance with the provisions of Factories Act are required to provide canteen faciliti....

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....als) vide order-in-appeal dated 19.1.2011 against which this appeal has been filed. 2. Heard both the sides. 3. Both the sides agree that the issue involved in this case is no longer res integra as in the appellants own case for the subsequent period, where identical issue was involved, the Tribunal vide Final Order No.604-605/2012 dated 8.5.2012 has allowed the cenvat credit in respect of ....