https://www.taxtmi.com/caselaws?id=358038 Outdoor catering service is excluded from input service credit under the amended Rule 2(1) of the CENVAT Credit Rules, 2004 with effect from 01.04.2011 when it is used primarily for personal use or consumption of employees. The post-amendment inclusive definition is controlled by the express exclusion, so business linkage, factory canteen requirements, or employer bearing of the cost do not override the statutory bar. The legislative purpose reflected in the Budget Speech and clarificatory communication supports a narrower credit regime. Accordingly, outdoor catering service is not eligible for input service credit after 01.04.2011. en-us Fri, 09 Feb 2018 00:00:00 +0530 Thu, 09 Nov 2023 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358038 Outdoor catering service is excluded from input service credit under the amended Rule 2(1) of the CENVAT Credit Rules, 2004 with effect from 01.04.2011 when it is used primarily for personal use or consumption of employees. The post-amendment inclusive definition is controlled by the express exclusion, so business linkage, factory canteen requirements, or employer bearing of the cost do not override the statutory bar. The legislative purpose reflected in the Budget Speech and clarificatory communication supports a narrower credit regime. Accordingly, outdoor catering service is not eligible for input service credit after 01.04.2011. Case-Laws Central Excise Fri, 09 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358038