Cenvat Credit Denied for Canteen Services; Exclusion Under Notification No. 3/2011 Effective April 1, 2011.

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....Cenvat Credit - input services - The canteen provided in the company is mainly for the personal consumption of the employee and it cannot be interpreted in any other way. - the "outdoor catering service" is not eligible for input service credit post amendment dated 1.4.2011 vide Notification No.3/2011 dated 18.3.2011. - AT....