TaxTMI 
TaxTMI 
2014 (9) TMI 645
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....od Kumar, Authorized Representative (Jt. CDR) ORDER Per. Archana Wadhwa :- Both the stay petitions are being disposed of by a common order as the issue involved is identical. 2. The appellants were availing the benefit of credit of service tax paid on outdoor catering services being provided to their employees. Demands were raised against them proposing such denial for the period 10/09/04 to D....
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.... the said services were also being provided to the contract labour provided by the manpower supplier. In as much as such contract labour/ employees were not their regular employees and in as much as, as per the law, they are required to provide catering services to such persons, they availed the credit paid on the outdoor catering services being provided to such contract labour/employees. By draw....
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....owever when, w.e.f. 01/04/11, such services have been specifically taken out of the ambit of definition of input service, the confirmation of demand is in accordance with law. Countering the argument of the learned advocate, he submits that use of the expression primarily cannot limit the exclusion only to the regular employees of the assessee in as much as there is nothing in the said exclusion....
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....entitled to the service tax paid on the outdoor catering services even in respect of their regular employees in as much as it is also their statutory duty to provide outdoor catering services to their regular employees. However, we find that the dispute only relates to the such services being provided to the contract employees. We further find that there is no such differentiation made in the said....