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    <title>2018 (2) TMI 153 - CESTAT MUMBAI</title>
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    <description>Services supplied to the World Bank and International Finance Corporation fall within the exemption for services provided to the United Nations or an international organisation where the recipient is treated as part of the United Nations framework. Before 1 April 2011, insurance auxiliary, outdoor catering and mandap keeper services used for business operations and output services qualify as input services for CENVAT credit; the later outdoor-catering exclusion does not apply retrospectively. CENVAT credit not utilised up to the monthly ceiling may be carried forward and used later, provided aggregate utilisation complies with the prescribed cap and no express prohibition applies.</description>
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