2009 (6) TMI 1002

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....hartered Accountant, for the Respondent. ORDER After examining the records and hearing both sides, I find that the short question arising for consideration in this appeal of the Revenue is whether, for the period August, 2006 to March, 2007, the respondent is entitled to Cenvat credit on outdoor catering service utilized in their factory-canteen for supply of food to employees of the factory. Wh....

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....efit of Cenvat credit on outdoor catering services is not admissible to the respondent on account of the number of workers being below 250 or on account of cost of supply of food not being part of the cost of production. On a perusal of the grounds of appeal, I find that there is force in these submissions of the counsel. 2. In the case of GTC Industries (supra), the Larger Bench noted that ....