TaxTMI 
TaxTMI 
2015 (10) TMI 1301
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....l for C.E.& C., for the Respondent. JUDGMENT The Final Order, dated 18-6-2010 passed in Final Order No. 660 of 2010 by the CESTAT, Chennai [2010 (19) S.T.R. 172 (Tri.-Chen.) is being challenged in the present Civil Miscellaneous Appeal. 2. The appellant has been doing the business of manufacturing cement. In the factory of the appellant various persons are working and in order to cater the....
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....re the third respondent. The third respondent has set aside the order passed by the second respondent by way of holding that the appellant is not entitled to avail Cenvat credit facilities with regard to Service Tax. Against the order passed by the CESTAT, the present Civil Miscellaneous Appeal has been preferred. 3. At the time of admitting the present Civil Miscellaneous Appeal, the follow....
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....ities and especially with regard to payment of Service Tax? 5. The learned Counsel appearing for the appellant has directly drawn the attention of the Court to the decision reported in 2008 (12) S.T.R. 468 (Tribunal-LB) (Commissioner of Central Excise, Mumbai-V v. GTC Industries Limited), wherein the Larger Bench has held in a case like this the assessee can avail Cenvat facilities. 6.&emsp....
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....ng settled aspects. (a) As per Larger Bench one can easily come to a conclusion that if outdoor catering service is available, the employer is entitled to avail Cenvat credit facilities in case of Service Tax. (b) In case of outdoor catering service and if costs of things is borne by employees or workers such facilities cannot be claimed by the e....