Canteen, as input service, since the question of eligibility of 'outdoor catering services in the Cenvat Credit issue is pending before ... factory as a input service credit despite the fact that outdoor catering service does not fall under the ambit of the definition of "Input
Canteen, as input service, since the question of eligibility of 'outdoor catering services in the Cenvat Credit issue is pending before ... factory as a input service credit despite the fact that outdoor catering service does not fall under the ambit of the definition of "Input
name of Sh. Atul Jain, who is doing the outdoor
catering business from the said shop. The business from shop no. 4703
is now being ... site plan) and Sh.
Atul Jain was doing business of outdoor catering since the last more than
Page 4 of 15 Sita Jain Vs Naresh
outdoor
catering services" providing facility of
catering to its employees as "input service
credit" in spite of the fact that outdoor
catering ... business."
2. Issue pertains to availability of cenvat credit
on outdoor catering service to the employees by way of
Page
entitlement of the manufacturer to
cenvat credit. First is on the outdoor catering
Page 1 of 5
HC-NIC Page 1 of 5 Created ... context of outdoor catering charges, the
Page 3 of 5
HC-NIC Page 3 of 5 Created
Kamalakshmi Finance reported in 55 ELT 433?
3.Whether the outdoor caterer providing refreshment to the employees of the appellants is eligible ... entitled to take Cenvat Credit of service tax paid to their outdoor caterer providing food in the factory premises to their employees as input service
cost is borne by the respondent despite the fact that outdoor catering service does not fall under the ambit of the definition of "Input ... CESTAT, Chennai is right in holding that the use of the outdoor catering services is integrally connected with business of manufacturing Gelatin and therefore credit
whether
the assessee was entitled to avail the CENVAT credit on
outdoor 'catering services' provided in its factory for the
employees
services rendered by mandap-keepers and
outdoor caterers is in pith and substance, a tax on services and
not a tax on sale of goods
Public Limited Company engaged in
the business of hospitality and outdoor catering.
Challenged before us is a notice under Section 148 of
the Income
