https://www.taxtmi.com/caselaws?id=283316 The appellant was entitled to claim Cenvat credit for outdoor catering services provided to employees in the staff canteen inside the factory. The Revenue's contention that such services were excluded from the definition of input service was rejected. The Commissioner's decision disallowing the credit was overturned as it misinterpreted the exclusion clause and failed to follow previous Tribunal rulings. The appellant's claim for the credit was upheld, granting them consequential benefits under the law. en-us Wed, 18 Oct 2017 00:00:00 +0530 Thu, 19 Sep 2019 08:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283316 The appellant was entitled to claim Cenvat credit for outdoor catering services provided to employees in the staff canteen inside the factory. The Revenue's contention that such services were excluded from the definition of input service was rejected. The Commissioner's decision disallowing the credit was overturned as it misinterpreted the exclusion clause and failed to follow previous Tribunal rulings. The appellant's claim for the credit was upheld, granting them consequential benefits under the law. Case-Laws Central Excise Wed, 18 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283316