https://www.taxtmi.com/caselaws?id=369812 The Tribunal upheld the impugned order, dismissing the appellant's appeal as outdoor catering services were deemed ineligible for CENVAT credit post-amendment dated 1.4.2011, in line with the Larger Bench's decision. The Tribunal emphasized the legislative intent behind the amendment, clarifying that services related to outdoor catering were specifically excluded from the definition of 'input service' after the said amendment. The decision was supported by references to the Finance Minister's Budget Speech and a clarification by the Joint Secretary (TRU), affirming that outdoor catering services did not qualify for credit under the CENVAT Credit Rules, 2004. en-us Mon, 29 Oct 2018 00:00:00 +0530 Sat, 03 Nov 2018 13:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369812 The Tribunal upheld the impugned order, dismissing the appellant's appeal as outdoor catering services were deemed ineligible for CENVAT credit post-amendment dated 1.4.2011, in line with the Larger Bench's decision. The Tribunal emphasized the legislative intent behind the amendment, clarifying that services related to outdoor catering were specifically excluded from the definition of 'input service' after the said amendment. The decision was supported by references to the Finance Minister's Budget Speech and a clarification by the Joint Secretary (TRU), affirming that outdoor catering services did not qualify for credit under the CENVAT Credit Rules, 2004. Case-Laws Central Excise Mon, 29 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369812