https://www.taxtmi.com/caselaws?id=311174 Cenvat credit on outdoor catering service was admissible to the extent the service was received and tax was paid before 01.04.2011, because it fell within the then-prevailing definition of "input service" under the Cenvat Credit Rules, 2004. The later exclusion from the definition did not apply retrospectively to that pre-amendment portion. Credit attributable to the post-01.04.2011 period remained ineligible, so only the pre-amendment credit was allowed and the balance disallowance was sustained. en-us Thu, 22 Feb 2018 00:00:00 +0530 Mon, 11 Dec 2023 19:45:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311174 Cenvat credit on outdoor catering service was admissible to the extent the service was received and tax was paid before 01.04.2011, because it fell within the then-prevailing definition of "input service" under the Cenvat Credit Rules, 2004. The later exclusion from the definition did not apply retrospectively to that pre-amendment portion. Credit attributable to the post-01.04.2011 period remained ineligible, so only the pre-amendment credit was allowed and the balance disallowance was sustained. Case-Laws Central Excise Thu, 22 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311174