2015 (10) TMI 2223

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....ndent: Shri Alok Arora, Advocate ORDER Per: Sulekha Beevi C.S. The Revenue is in appeal challenging the impugned order which allowed credit on outdoor catering services. 2. The respondents are engaged in the manufacture of parts of motor vehicles and IC engine parts and are also availing credit facility. A show cause notice was issued to the respondents proposing to disallow credit ava....

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....as there is no such allegation raised in show cause notice. Learned counsel relied on the judgement in the case of CCE, Meerut-II vs. Hindustan Coco Cola Beverages Ltd.-2012 (27) STR 440 (Tri.-Del.) and urged that it has been settled that outdoor catering service is qualified as input service for availing credit. 4. Heard both sides and perused the records. 5. The submissions made by the lea....

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....oor catering service has been held to be qualified as input service for availing credit. The arguments advanced by the learned AR that the respondents have not stated in the reply that the expenses for outdoor catering services was borne by them and that it was not recovered from the employees does not find force for the reason that there is no such allegation raised in the show cause notice. Ther....