Cenvat credit on outdoor catering was allowed for pre-01.04.2011 services, with later ineligibility kept intact.

Cenvat credit on outdoor catering service was admissible to the extent the service was received and tax was paid before 01.04.2011, because it fell within the then-prevailing definition of "input service" under the Cenvat Credit Rules, 2004. The later exclusion from the definition did not apply retrospectively to that pre-amendment portion. Credit attributable to the post-01.04.2011 period remained ineligible, so only the pre-amendment credit was allowed and the balance disallowance was sustained.

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Issues: Whether Cenvat credit on outdoor catering service was admissible for the portion of credit relatable to services received and tax paid before 01.04.2011, notwithstanding the post-01.04.2011 exclusion from the definition of input service.

Analysis: The credit dispute turned on the amended scope of "input service" under the Cenvat Credit Rules, 2004. The Tribunal noted that the Larger Bench had held outdoor catering to be ineligible after 01.04.2011, but the invoice covering the amount of Rs. 34,315.91 related to catering services received and tax paid before that date. For the period prior to 01.04.2011, the credit was supported by the Tribunal's earlier view and the Board's circular relied upon in the order.

Conclusion: Cenvat credit of Rs. 34,315.91 was allowable to the assessee for the pre-01.04.2011 period, while the balance disallowance was sustained.

Final Conclusion: The appeal succeeded only to the limited extent of the credit attributable to the period before 01.04.2011, and the remaining denial of credit was left undisturbed.

Ratio Decidendi: Credit on an input service may be allowed for the period when it was within the statutory definition, even if the same service becomes ineligible after a later amendment.

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