2015 (11) TMI 1647

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....s that service for catering was availed to maintain the canteen of the factory of the appellant. Maintenance of canteen being an obligation under the labour law, there should not be denial of CENVAT credit of service tax paid in respect of such canteen service availed. The second dispute is on the service tax paid in respect of renting of cycle stand. This is also relevant for the factory. Therefo....

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....ween output manufactured or service provided by the appellant. Therefore, appellant shall not get any relief on this count. 5. Keeping above observation in view, there shall be allowance of the CENVAT credit on the catering service and neither interest nor penalty shall be levied. So far as service tax on rental of cycle stand is concerned, there shall be no allowance of CENVAT credit on that cou....