2017 (1) TMI 95

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....Commissioner (AR) for the Respondent. ORDER The appellants are engaged in providing Enterprise Resource Planning Software system based services and were registered with the service tax Department in May, 2006.  The appellants availed various input service for the purpose of providing output services and availed credit on these input services from March 2006 onwards.  A Show Cause N....

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....She also submitted that the service tax was paid on the meal coupons provided to the staff/employees.  Such meal coupons are provided as part of compensation structure given to employees.  She argued that the department having accepted the service tax on the meal coupons ought not to have denied credit of the same.     3.  Against this the Ld. AR, Shri. Arun Kumar ....

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....g registration is admissible.  The credit availed on meal coupons have been denied stating these are welfare measures. The period is prior to 01.04.2011 when the definition of input services had a wide ambit.  The Tribunal as well as various High Courts have held that credit availed on outdoor catering services is eligible for credit.  Providing meal coupons are nothing but providin....