2017 (8) TMI 1352

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....he Respondent JUDGEMENT Per: Raju: This appeal has been filed by M/s Mahindra Sona Ltd. against order of Commissioner (Appeals) who has remanded the matter back to Assistant Commissioner for fresh adjudication. The appellant availed the CENVAT credit in respect of canteen services under the head of 'Outdoor Catering' Services. The original adjudicating Authority allowed the credit on 'Out....

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....Ltd. - 2011-TIOL-332-CESTAT-MUM (ii) Indoworth (I) Ltd. - 2011-TIOL-682-CESTAT-MUM (iii) Cummins Generator Technologies - 2013-TIOL-105-CESTAT-MUM (iv) Palmtech Institution - 2015 (38) STR 54 (T) 2. Learned AR relied on the impugned order. 3. It is the contention of the appellant that the show-cause notice does not contain any allegation regarding the collection of....

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....erefore, the observation of the Division Bench in the case of Coca Cola India Pvt. Ltd. (supra) has to be construed to mean that where the input service used is integrally connected with the business of manufacturing the final product and the cost of that input service forms part of the cost of the final product, then credit of service tax paid on such input service would be allowable. 39....