Asessee Eligible for CENVAT credit on outdoor catering service used for serving food without recovery to employees

CESTAT, BANGALORE BENCH Commissioner of Central Excise V/s. Larsen & Toubro Ltd. FINAL ORDER NO. 9 OF 2012 APPEAL NO. E/292 OF 2010 JANUARY 6, 2012 ORDER 1. The short question to be considered in this appeal filed by the department is whether the view taken by the lower appellate authority that the respondent is eligible for CENVAT credit on outdoor catering service used for serving food to their employees during the period of dispute (July to December 2007) is correct or not. After hearing both sides, the learned Deputy Commissioner (AR) representing the appellant submits...