2017 (3) TMI 622

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....uthorized Representative (DR) - for the Respondent. ORDER The appellant is aggrieved by the order dated 11/07/2012 of Commissioner (Appeals - I), Jaipur. The appellants are engaged in providing taxable service and are registered with the Department. They were availing credit on various input services received by them, in terms of Cenvat Credit Rules, 2004. The dispute in the present appeal r....

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....nput service is wide enough to cover any service used directly or indirectly in connection with their business of providing output service. It is further stated that the 'Outdoor Door Catering Service' was excluded specifically from the statutory definition for entitlement only w.e.f. 01/04/2011, whereas the period in the present appeal is prior to that. The learned Counsel also relied on large nu....

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....rvices for credit. The Outdoor Catering Services were held to be eligible for credit, during the material time, in various decisions. Reliance can be made on the following decisions :- (i) CST, Mumbai - II vs. WNS Global Services reported in 2016 (44) S.T.R. 454 (Tri. - Mumbai) ; (ii) CCE, Noida vs. HCL Technologies Ltd. reported in 2016 (42) S.T.R. 48 (Tri. - Del.) ; (iii) Affinity Expre....