2009 (6) TMI 46

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....WZB/2009-CIV/SMB dt. 11.6.2009 certified on 1.7.2009 in Appeal No. E/575/2008-Mum.) Ms. Padmavati Patil, Adv. for Appellant. Shri Manish Mohan, SDR for Respondent Per P.G. Chacko: There are two issues arising for consideration in this appeal of the assessee, (a) whether they are entitled to avail CENVAT credit on garden maintenance service for the period of dispute and (b) whether they....

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....ce used for supply of food to the factory workers, I find that case law is consistently in favour of the appellant. The Tribunal's Larger Bench held, in the case of CCE, Mumbai-V vs. GTC Industries Ltd. 2008 (89) RLT 197 (CESTAT-LB) = 2008 (12) STR 468 (Tri-LB), that CENVAT credit on outdoor catering service could not be denied to a manufacturer who utilised such service for supply of food to the ....