2014 (6) TMI 22

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....gh, D.R. JUDGEMENT Per Archana Wadhwa : The dispute in the present appeal relates to the availability of credit of service tax paid on the outdoor catering service availed by the appellant in their factory canteen for the purpose of providing food to their employees. The impugned orders stands passed in de novo proceedings when the matter was earlier remanded by the Tribunal. 2. From the impug....

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....of reasoning adopted by the Larger Bench cannot be appreciated inasmuch as it is the ratio of the law declared by the Larger Bench which is applicable and not the reasoning. Apart from above, I also find that the Larger Bench held that the outdoor catering service is an input service irrespective of the fact that a subsidised food is provided or not or whether the cost of the food is given by the ....