2018 (2) TMI 1010

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ocate, for respondent This appeal has been filed by Revenue seeking to deny the cenvat credit on outdoor catering services allowed by the impugned order. 2. Learned AR for Revenue argued that the respondent had availed credit of outdoor catering service. It has been argued by Revenue that the outdoor catering services provided to the employees are neither used in or in relation to the manufa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ported in 2016 (45) STR 383 (Tri.-Mumbai) and on the decision of Tribunal in the case of Mahindra Sona Ltd. vs. CCE, Nashik - 2017-TIOL-3328-CESTAT-MUM. 4. A perusal of the definition of input service shows that it specifically excludes credit of outdoor catering service used primarily for purpose of use for consumption of any employee. In the instant case, the outdoor catering service is used ....