2014 (5) TMI 377

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....venue filed this appeal against the order of the Commissioner (Appeals). 2. Heard both sides and perused the records. 3. The respondent is engaged in the manufacture of tyres and flaps classifiable under Chapter 40 of the CETA, 1985. The issue involved in this case is whether the respondents are eligible to avail input service credit for the service tax paid on services provided by the outdo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of credit of service tax paid on outdoor caterer, it is seen that the Hon'ble Bombay High Court in the case of CCE, Nagpur Vs. Ultratech Cement Ltd. - 2010 (260) ELT 369 (Bom.) held that input service credit on outdoor caterer service is eligible subject to the extent of cost of food recovered from the employees/ workers is reversed. 6. In view of the above discussion, I find that the responde....