2015 (2) TMI 92

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....Shri R.K. Mishra, AR, for the Respondent. ORDER After hearing both the sides, I find that the dispute in the present two appeals relate to the availability of Cenvat credit of service tax paid on outdoor catering. I find that the legal issue stands decided by the Larger Bench decision of the Tribunal in the case of CCE v. GTC Industries Ltd. - 2008 (12) S.T.R. 468. However, in terms of the l....

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.... E.L.T. 209 (Kar.) = 2012 (26) S.T.R. 204 (Kar.) would apply. 3. As regards the availability of credit, where the employees are not charged, I find that the issue is covered in favour of the assessee. The appellants are not contesting the credit involved in respect of the cases where the cost is being recovered from the employees. Accordingly, I set aside the impugned order and direct the ....