2019 (9) TMI 747

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....iod 2011-12. 2. Sri Arnab Chakraborty, Advocate, appeared for the assessee and Sri S. Mukhopadhyay, Superintendent (A.R.), appeared for the Revenue. 3. The Ld. Advocate appearing for the assessee submitted that the catering services are availed at their factory where approximately 250 workers are working. The factory is located at a remote location in Khurda in Odisha, far away from any city / town and that necessary arrangements are required to be made for ensuring adequate working conditions for the workers in the factory for proper functioning of factory. Provision of catering services with clean drinking water is indispensible to operate the factory at such a remote location. It is the submission of the Ld. Advocate that the said faci....

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....the Ld. DR for the Revenue submitted that the law has been settled by the Larger Bench of this Tribunal in Wipro Ltd. vs. CCE, Bangalore 2018-TIOL-3256-CESTAT-Ban - LB, where it has been conclusively held that Cenvat credit on outdoor catering is not available in view of the amended definition of input service w.e.f. 01.04.2011. 5. Heard both sides and perused the appeal records. 6. The short issue for determination in this case is whether the appellant is entitled to avail credit on outdoor catering services availed at the factory. On perusal of the Larger Bench decision in the case of Wipro Limited (Supra), it is observed that credit has been held to be not available on outdoor catering on the ground that food is always for personal con....

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....tment against the said decision of Hon'ble High Court has been dismissed by the Apex Court as reported in 2018 (16) GSTL J168 (SC). I note that the above decision of the High Court was not placed before the Larger Bench in the case of Wipro Ltd (Supra) which has been rendered on 09.02.2018. The decision of the Hon'ble High Court will have a binding precedence over the Larger Bench decision of this Tribunal and the same has to be respectfully applied by following the judicial discipline. This Tribunal, in similar circumstances, has followed the law held by the High Court as against the contrary ruling of Larger Bench of the Tribunal. In the case of Sopariwala Exports Pvt Ltd vs. CCE Vadodara 2013 (291) ELT 70 (Tri-Ahm), this Tribunal observe....