SHASHI CATERING SERVICES vs VADODARA-I
Party Details
- SHASHI CATERING SERVICES
- VADODARA-I
Case Summary
SHASHI CATERING SERVICES filed Case No. ST/11757/2019 in the CESTAT on 22 Jul 2019 against VADODARA-I. The case has undergone 6 hearings over 5 months. The case is currently pending. 5 orders have been issued in this matter.
Hearing History (6)
- 16APR 2025Hearing
Judge: Division Bench2
Adj
- 28FEB 2025Hearing
Judge: Division Bench2
Adj
- 13JAN 2025Hearing
Judge: Division Bench2
Adj
Orders (5)
- 3JUN 2025judgementView Order ↗
Order No: N/A
- 3JUN 2025orderView Order ↗
Order No: N/A
- 16APR 2025orderView Order ↗
Order No: N/A
Judgement DetailsView full order PDF ↗
Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench at Ahmedabad REGIONAL BENCH-COURT NO.
3 Service Tax Appeal No.
11757 of 2019- DB (Arising out of OIO-VAD-EXCUS-001-COM-01-02-19-20 dated 03/05/2019 passed by the Commissioner of Central Excise, Customs and Service Tax-Vadodara-I) Shashi Catering Services …… Appellant 201, Alakananda Commercial Complex, Opp.
Petrol Pump, Mujmahuda Vadodara, Gujarat VERSUS COMMISSIONER OF C.E. & S.T.-Vadodara-I ……Respondent 1st Floor...Central Excise Building, Race Course Circle, Vadodara, Gujarat- 390007 APPEARANCE: Shri Dhruvank Parikh, Chartered Accountant for the Appellant Shri M P Solanki, Assistant Commissioner (AR) for the Respondent CORAM: HON'BLE MEMBER (JUDICIAL), MR.
SOMESH ARORA HON'BLE MEMBER (TECHNICAL), MR.
SATENDRA VIKRAM SINGH Final Order No.
10450/2025 DATE OF HEARING: 03.06.2025 DATE OF DECISION: 03.06.2025 SOMESH ARORA The learned Advocate points out that the legal issue involved in this case is whether an outdoor caterer who provides services in a factory is eligible to exemption Notification No.
25/2012-ST dated 20.06.2012 vide Sr.
No.
19 read with Sr.
19A from service tax or not?
The department is of the view that the exemption is available to canteen only and therefore the same can be claimed only by the factory and not by the outdoor caterer who is running their canteen.
2.
The learned Counsel seeks to rely upon the decision of this Bench (different constitution) in the matter Narmada Caterers Vs.
Commissioner of Central Excise & Service Tax, Vadodara-II dated 22.07.2024 vide final order No.
11593/2024.
2 | P a g e S T / 1 1 7 5 7 / 2 0 1 9 - D B 3.
Learned AR finding that the matter has been resolved as a legal issue agrees that the matter is covered.
However, he reiterates the finding of the lower authority.
4.
We find that the issue is no more res-integra and has been decided as a legal issue in the aforesaid decision.
Therefore, in view of the same, the appeal is liable to be allowed. e allowed.
Appeal is allowed. (Dictated and pronounced in the open court) (SOMESH ARORA) MEMBER (JUDICIAL) (SATENDRA VIKRAM SINGH) MEMBER (TECHNICAL) Raksha