https://www.taxtmi.com/caselaws?id=382468 Outdoor catering services availed after 01.04.2011 were treated as excluded from Cenvat credit because the amended input service definition bars services used primarily for the personal use or consumption of employees, and compliance with a statutory canteen obligation did not alter that exclusion. Credit was therefore denied for the post-01.04.2011 period, with consequential interest maintained. On penalties, the dispute was regarded as interpretational and not involving wilful suppression or intention to evade, so the penalties were set aside for both the pre- and post-01.04.2011 periods. en-us Mon, 01 Jul 2019 00:00:00 +0530 Thu, 04 Jul 2019 09:23:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382468 Outdoor catering services availed after 01.04.2011 were treated as excluded from Cenvat credit because the amended input service definition bars services used primarily for the personal use or consumption of employees, and compliance with a statutory canteen obligation did not alter that exclusion. Credit was therefore denied for the post-01.04.2011 period, with consequential interest maintained. On penalties, the dispute was regarded as interpretational and not involving wilful suppression or intention to evade, so the penalties were set aside for both the pre- and post-01.04.2011 periods. Case-Laws Central Excise Mon, 01 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382468