Cenvat Credit on Catering Service in Factory

Shyam Lal Naik (Service) (6156 Points)

11 October 2008  

Service on outdoor catering services is paid by the manufacturer for running the canteen irrespective the fact that a subsidised food is provided or not; in view of the same, employment of outdoor caterer for providing catering services has to be considered as an input service relating to business and cenvat credit in respect of the same will be admissible.  [CESTAT, WZB, Mumbai in CCE vs. GTC Industries Ltd, Appeal No. E/1279/07-Mum & E/CO-239/07-Mum]