2018 (2) TMI 380

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.... : Ashok Jindal Appellant is in appeal against 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 ....

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....uter networking, credit rating, share registry, security, business exhibition, 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 se....

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....ts extended to employees on vacation such as Leave or Home Travel Concession, when such services are used primarily 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....

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....een/outdoor catering services is provided within the factory premises in compliance to the provisions of the Factories Act, 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 ....