https://www.taxtmi.com/caselaws?id=352886 The Tribunal allowed the appeal, holding that the appellant was entitled to Cenvat credit for outdoor catering services excluded from the input service definition. The Tribunal determined that the catering service was primarily for business guests, not personal employee use, making it admissible for credit. Additionally, the Tribunal found the demand for Cenvat credit to be time-barred based on audit findings, as issuing another notice for the same period could not invoke the extended period. The impugned order was set aside, and the appeal was allowed. en-us Thu, 30 Nov 2017 00:00:00 +0530 Sat, 23 Dec 2017 09:07:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352886 The Tribunal allowed the appeal, holding that the appellant was entitled to Cenvat credit for outdoor catering services excluded from the input service definition. The Tribunal determined that the catering service was primarily for business guests, not personal employee use, making it admissible for credit. Additionally, the Tribunal found the demand for Cenvat credit to be time-barred based on audit findings, as issuing another notice for the same period could not invoke the extended period. The impugned order was set aside, and the appeal was allowed. Case-Laws Central Excise Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352886