2018 (2) TMI 789

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....t Commissioner (AR) ORDER Per: Ramesh Nair The issue involved in the present case is that whether the CENVAT credit paid in respect of "Outdoor Catering Services" is admissible to the appellant. 2. Shri Sanjay Dwivedi, learned Counsel appearing on behalf of the appellant submits that though the exclusion to the service of "Outdoor Catering Services" under clause (C) of Rule 2(l) of CENVAT Cred....

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....p;2017 (47) STR 85 (Tri) (iii) CCE, Goa Vs. Hindustan Coca Cola Beverages Pvt. Ltd. 2015 (39) STR 360 (Bom.) 3. Shri M.P. Damle, Learned Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that "Outdoor Catering Services" exclusively provided for personal use and consumption by the employee therefore it is clearly c....

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....h as Leave or Home Travel Concession, when such services are used primarily for personal use or consumption of any employee. On plain reading of the above Clause it is clear that "Outdoor Catering Services" when used primarily for personal use or consumption for any employee is excluded. The fact of the present case is that the "Outdoor Catering Services" provided in the factory of the appellant ....

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....ke eligible such services for CENVAT credit when "Outdoor Catering Services" excluded from definition of input service. No doubt the "Outdoor Catering Services" is necessity but once said service is excluded, the use of such service whether statutorily required or otherwise does not render the services eligible for cenvat. As regard the judgment of Hon'ble Bombay High Court in the case of Hindusta....