COMMISSIONER OF CENTRAL EXCISES BANGALORE II COMMISSIONERATE BANGALORE Vs. M/S. TATA STEEL LTD. WIRE DIVISION PLOT NO. 28/C DODDABLLAPUR WIRE PLANT KIADB INDUSTRIAL AREA DODDABLIAPUR - 561203

JUDGEMENT

(1.) This appeal is filed by the revenue challenging the order passed by the Tribunal, holding 'that the is entitled to (sic) of Cenvat Credit on the service tax paid in respect of canteen services and its correctness. Said finding by the Tribunal, which is challenged in this appeal.

(2.) In fact this Court in the case of Commissioner or Central Center Excise vs. M/s Stanzen Toyotetsu India (P) Ltd. in CEA 95/2009 and connected matters disposed of on 08.04.2011 dealing with the canteen services held as under :

(3.) Therefore, the substantial question of law which arise for consideration in this appeal is held and answered in the aforesaid manner. No merit in this appeal. Substantial question of low is answered in favour of the assessee and against the revenue.