https://www.taxtmi.com/caselaws?id=373394 After the 1.4.2011 amendment to the input service definition, outdoor catering or canteen services used for employees in a factory were held to fall within the exclusion for services used primarily for personal use or consumption, and the Larger Bench view was applied in judicial discipline. Accordingly, CENVAT credit on such services was inadmissible and the disallowance was upheld. On penalty, the dispute was treated as interpretational and the assessee had disclosed the credit in returns, so the ingredients for penalty were not satisfied. The demand and interest were sustained, but the penalty was deleted. en-us Thu, 10 Jan 2019 00:00:00 +0530 Sat, 12 Jan 2019 06:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373394 After the 1.4.2011 amendment to the input service definition, outdoor catering or canteen services used for employees in a factory were held to fall within the exclusion for services used primarily for personal use or consumption, and the Larger Bench view was applied in judicial discipline. Accordingly, CENVAT credit on such services was inadmissible and the disallowance was upheld. On penalty, the dispute was treated as interpretational and the assessee had disclosed the credit in returns, so the ingredients for penalty were not satisfied. The demand and interest were sustained, but the penalty was deleted. Case-Laws Central Excise Thu, 10 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373394