2009 (5) TMI 939

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....ondent ORDER ASHOK JINDAL: 1. These are two appeals. One by the Revenue and the other by the assessee M/s. Cummins Generator Technologies India Ltd. Since both the appeals arise from the same Order-in-Appeal they are being decided together. 2. Brief facts of the case are that the appellants are engaged in the manufacture of AC Alternator and are availing Cenvat Credit facility of duty ....

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....n appeal, the Commissioner (Appeals) confirmed the order passed by the adjudicating authority. During the course of arguments the learned Counsel for the appellants submits that as per Rule 2(f) of the Cenvat Credit Rules, 2004 input service means any service- i) used by a provider of taxable service for providing an output service; or ii) used by the manufacturer, whether direct....

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.... case is whether Cenvat Credit of service tax paid on outdoor catering services is covered under input service or not. The learned counsel relied on the Larger Bench decision in the case of CCE Mumbai V vs. GTC Industries - 2008 (12) STR 468 (Tri. LB) wherein it was held that outdoor caterer providing catering services is input service relating to business, accordingly Cenvat credit admissible. Th....

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....oyed more than 250 workers for the manufacture of excisable goods, the Bench found that outdoor catering services were used in the factory - canteen for supply of food to the workers and that the cost of food so supplied formed a part of the cost of production of excisable goods. 6. I have gone through the records and find that I have not come across any pleadings as to the number of workers in....