2017 (7) TMI 1111

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....AR, for the Respondent. ORDER When this appeal was called out and after hearing both sides, I find that the issue involved in this case needs a referral to a Larger Bench. 2. The issue involved in this case is regarding availability of CENVAT Credit of the Service Tax paid on "outdoor catering service". The appellant herein are an industrial unit having a manufacturing/service provid....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the Factories Act, 1948, hence any service tax paid therein, credit is to be allowed. 4. However, the Tribunal in the case of AET Laboratories Pvt. Ltd.: 2016 (42) S.T.R. 720 (Tri.-Bang.), in a similar situation has held that consequent to the amendment to Rule 2(1) of CCR, 2004, the position is different and the CENVAT credit cannot be permitted to be availed. Since there is divergence....