CENVAT credit of outdoor catering & outward transportation upto place of removal allowed

CA Urvashi Porwal Brief of the Case In the case of Commissioner of Central Excise & Service Tax Vs. M/s. Thiru Arooran Sugars Ltd., Hon’ble Madras High Court held that the CENVAT credit of the service tax paid in respect of cell phone services, catering services and service tax paid on the Goods Transport Agency services in respect of freight charges paid for the outward movement of goods is allowed. Brief Facts of the Case The assessee manufactures sugar, molasses, rectified spirit (non-excisable), extra neutral alcohol (exempted), ethanol, denatured ethyl alcohol and fuel oil (dutiable...