2014 (10) TMI 192

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....MOHAN SINGH The appellants have came in appeal alongwith stay application against Commissioner (Appeals) Order-in-Appeal No. 409/SVS/GGN/2013 upholding confirmation of demand of Cenvat credit amounting to Rs. 78,312/- for the period 1.4.2011 to December 2011 in respect of outdoor catering service and Rs. 26,692/- in respect of an invoice of the manpower recruitment service provider along with i....

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....elates to the manpower supply and mere assumption that word manpower supply has not been clearly indicated, it cannot affect their right of availment of credit. 4.  The second issue relating to the availment of credit on outdoor catering, ld. Counsel pointed out to Rule 2(l) of input service means any service   (i) used by a provider of taxable service for providing an output servi....

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....ested that credit should be available. 5. Ld.Counsel points out that in their own case in the subsequent proceedings Commissioner (Appeals) has allowed the benefit vide his Order-in-Appeal No. 445/SBS/GGN/2013. 6. On the other hand, ld.DR in his written submission relating to outdoor catering service pointed out to the definition granting benefit of input service credit relating to outdoor c....

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....er brought out in the knowledge of the department about fact of availing input service credit on outdoor catering 8. Heard both sides and perused the records. At the time of hearing both sides were advised to give written submission within two weeks. Written submissions from Revenue have since been received on 6.6.2014. No written submissions have been received from Shri Rakesh Bhola, ld.Advoca....