2014 (4) TMI 795

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....acko; On a perusal of the records and hearing both sides, we find that the issue agitated before us is whether, for the period of dispute (between April 2007 and March 2011), CENVAT credit on outdoor catering service was admissible to the appellant. The appellant is a manufacturer of excisable goods and had employed more than 250 workers during the said period. They used outdoor catering servic....

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....22) STR 200 (Tri.-Del.) which decision was against the Revenue on the aforesaid issue. 3. The decisions cited by the learned counsel for the appellant are all against the Revenue on the aforesaid issue. Nobody has claimed that the operation of any of those decisions has been stayed by the apex court. 4. On the above basis, it appears that a manufacturer of excisable goods can claim CENVAT cr....