TaxTMI 
TaxTMI 
2018 (2) TMI 380
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....gainst the impugned order wherein CENVAT credit for outward catering service has been disallowed by the authorities below on the premise that the same is covered under exclusion class of Rule 2(l) of Cenvat Credit Rules, 2004, therefore they are not entitled for CENVAT credit. 2. Heard the parties. 3. Rule 2(l) of Cenvat Credit Rules, 2004 has been amended with effect from 01.04.2011 and the sam....
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....on, legal services, inward transportation of inputs or capital goods and outward transportation up to the place of removal; but excludes services, - (A) specified in sub-clauses (p), (zn), (zzl), (zzm), (zzq), (zzzh) and (zzzza) of clause (105) of Section 105 of the Finance Act (hereinafter referred as specified services), in so far as they are used for (a) construction of a builing or a civi....
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....marily for personal use or consumption of any employee." 4. As per the said Rule, CENVAT credit of outdoor catering service is not available to the assessee when such service are used primarily for personal or consumption of the employees. 5. I have gone through the impugned order. In the impugned adjudication order the learned adjudicating authority has held that the outdoor canteen service pro....
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....ct, 1948. It is also submitted that such services are not used primarily for personal use or consumption of employee. In P. Ramanathan Aiyar s Advanced Law Lexicon 3rd edition, the word primarily is defined as that which is first in order, rank or importance, anything from which something else arises or is derived. The word means something which is more proximate or more important. When outdoor ca....