2019 (3) TMI 1385

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....akumar, Consultant for the appellant Shri Jagan Babu, AC (AR) for the Respondent ORDER The above ROM applications are filed by the appellant seeking to rectify the alleged mistakes in the final order dated 20.7.2018 passed by the Tribunal. 2. On behalf of the applicant, ld. counsel Shri G. Shivakumar appeared and argued the matter. He submitted that in the appeals two issues were raise....

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....ion in Hindustan Coca Cola Beverages Pvt. Ltd. Vs. Commissioner of Central Excise, Hyderabad - 2017 (49) STR 88 (Tri. Hyd.). Therefore, as per the ratio laid down in Ganesan Builders, the outdoor catering service is eligible for credit even after 1.4.2011 if it is not for the personal consumption of employees. The insurance service and outdoor catering service should be considered at par. In the p....

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....Tribunal has rightly disallowed the credit. Further, the decision of the jurisdictional High Court in Ganesan Builders (supra) is with regard to insurance service and not with regard to outdoor catering service. That as per judicial propriety, the decision of the Larger Bench will prevail for the reason that it squarely covers the issue on outdoor catering service. 4. Heard both sides. 5. Th....