2015 (8) TMI 695

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.... , AR ORDER Per: Ashok Jindal: The appellant is in appeal against the impugned order wherein the input service credit on manpower recruitment service and outdoor catering service has been denied to the appellant. 2. The facts of the case are that during the period 2011-12, the appellant availed input service credit on manpower recruitment service and outdoor catering service being manufacture....

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....ecruitment service. He further submits that the allegation in the show cause notice against the appellant is outdoor catering service is not directly or indirectly related to the business of the manufacturer and therefore they are not entitled to input service credit. He submits that as the input service credit for the earlier period has been allowed, therefore, input service credit on outdoor cat....

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....f input service credit on outdoor service, I find that with effect from 1.4.2011 relevant para (C) under 2(l) has been inserted which is reproduced below :- "(C) such as those provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness centre , life insurance, health insurance and travel benefits extended to ....