R. Sudhakar, J.

1. This Civil Miscellaneous Appeal filed by the Revenue as against the order of the Customs, Excise and Service Tax Appellate Tribunal allowing the appeal filed by the assessee granting the benefit of Cenvat credit on the service tax paid on outdoor catering services provided in the factory for employees of the factory and outward freight services was admitted by this Court on the following substantial questions of law:

“1. In the facts and circumstances of the case, whether the first respondent can avail CENVAT Credit of Service Tax paid on canteen service treating them as as “Input Service” and Service Tax paid on outward freight treating them as 'Input Service', when those services are not in relation to the manufacture of final products?

2. Whether the second respondent was correct in law in applying the ratio of the Larger Bench of the Tribunal's decision in the case of CCE , Mumbai v. GTC Industries Ltd., (2008 (12) STR, 468 (TR-LB) and ABB Ltd., Vs. CCe Bangalore as reported in 2009 (15) STR 23 (Tri-LB) when these were appealed before the Hon'ble High Court, Bombau on 02.06.2009 with a Central Excise Appeal Lodging No.34 of 2009 and before Hon'ble Hi