Tea & snacks provided by canteen service provider (outdoor caterer) along with meals are prima facie eligible for abatement

CESTAT, NEW DELHI BENCH Surinder Kumar Mittal V/s. Commissioner of Central Excise, Chandigarh STAY ORDER NO. ST/S/532 of 2011-cus APPLICATION NO. ST/STAY/3311 of 2011 APPEAL NO. ST/1574 of 2011 APRIL 19, 2012 ORDER Mathew John, Technical Member The appellants are providing catering services. For the period September 07 to March, 08, Revenue made out a case that they were not eligible for the exemption for small service providers as per Notification No. 6/05-ST as amended by Notification No. 4/07-ST in as much as they had crossed the value of Rs. 8 lakhs during the period Septe...