Cenvat credit on outdoor catering services stays admissible when services were completed before the exclusion date, even if credit was taken later.

Cenvat credit on outdoor catering services remained admissible where the services were fully received before 01.04.2011, even if the credit was taken after that date. The Board circular dated 29.04.2011 was read as confirming that later availment does not defeat eligibility when the underlying services were completed before the effective exclusion date. A cited precedent supporting the same view reinforced this interpretation. On that basis, the disallowance was set aside and consequential relief followed.

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Issues: (i) Whether Cenvat credit on outdoor catering services received before 01.04.2011 but taken after that date was admissible.

Issue (i): Whether Cenvat credit on outdoor catering services received before 01.04.2011 but taken after that date was admissible.

Analysis: The claim related to services fully received prior to 01.04.2011. The Board circular dated 29.04.2011 clarified that credit remains available where the services were completed before 01.04.2011, even if credit was availed later. The identical question had also been decided in favour of the assessee in the cited precedent, which supported eligibility of credit on outdoor catering services for the pre-01.04.2011 period.

Conclusion: The credit on outdoor catering services was held admissible, and the disallowance was set aside in favour of the assessee.

Final Conclusion: The appeal succeeded and the impugned disallowance of Cenvat credit on outdoor catering services was annulled with consequential relief.

Ratio Decidendi: Where service tax paid on an input service is relatable to services fully received before the effective date of exclusion, credit cannot be denied merely because the credit was taken after that date.

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