https://www.taxtmi.com/article/detailed?id=5948 The tribunal held that outdoor catering services used in relation to business activities are eligible for Cenvat credit because Rule 2(l) excludes only services used primarily for personal use or consumption by any employee; where the catering is provided for business purposes, available generally to employees, and its cost is borne by the employer rather than recovered as employee remuneration, the service does not fall within the personal-use exclusion and credit is admissible. en-us Wed, 17 Dec 2014 14:38:10 +0530 Wed, 17 Dec 2014 14:38:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5948 The tribunal held that outdoor catering services used in relation to business activities are eligible for Cenvat credit because Rule 2(l) excludes only services used primarily for personal use or consumption by any employee; where the catering is provided for business purposes, available generally to employees, and its cost is borne by the employer rather than recovered as employee remuneration, the service does not fall within the personal-use exclusion and credit is admissible. Articles Service Tax Wed, 17 Dec 2014 14:38:10 +0530 https://www.taxtmi.com/article/detailed?id=5948