https://www.taxtmi.com/caselaws?id=269450 The court upheld the denial of CENVAT credit for service tax paid on outdoor catering service and insurance service post-April 2011, as these services were explicitly excluded from the definition of input services by an amendment in Rule 2(l) of the CENVAT Credit Rules, 2004. The penalty imposed was set aside due to the lack of malicious intent or suppression by the appellants. The appeal was disposed of accordingly, with the decision pronounced in open court. en-us Tue, 27 Oct 2015 00:00:00 +0530 Tue, 20 Sep 2016 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269450 The court upheld the denial of CENVAT credit for service tax paid on outdoor catering service and insurance service post-April 2011, as these services were explicitly excluded from the definition of input services by an amendment in Rule 2(l) of the CENVAT Credit Rules, 2004. The penalty imposed was set aside due to the lack of malicious intent or suppression by the appellants. The appeal was disposed of accordingly, with the decision pronounced in open court. Case-Laws Service Tax Tue, 27 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269450