TaxTMI 
TaxTMI 
2018 (6) TMI 1407
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.... Respondent. [Order per: P.VENKATA SUBBA RAO] 1. Heard both sides and perused the records. This is a case of credit of the service tax paid on the food provided to the workers outsourced by the appellant. The definition of input service specifically excludes outdoor catering provided to the employees. The appellant argues that they have outsourced manpower to work in the factory and the serv....
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....nt from the records. In turn, the man power service provider bills the appellant for the food subsidy including the service tax thereon. The issue in dispute is the credit of the service tax element on this food subsidy. It is the case of the Revenue that this food subsidy amounts to outdoor catering services for employees and the credit of the service tax thereon is inadmissible in view of the sp....
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.... provision of food, that does not itself entitle the appellant to credit of service tax paid as has been held by the Tribunal in the case of Neuland Laboratories Limited [2013-TIOL-1970-CESTAT-Bang]. 2. The appellant argues that in the case of Hindustan Coca Cola Beverages Pvt. Ltd. [2017(49) S.T.R 88 (Tri.-Hyd), Tribunal had specifically allowed credit of input service on outdoor catering serv....
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.... Tribunal being a creation of law, has no power to amend, enlarge, restrict or otherwise modify the Act or Rules. This position does not change even if the appellant has an obligation under the Factories Act or any other law and Tribunal cannot enlarge the scope of CENVAT Credit Rules. However, as the case of Wipro Limited (supra) has been referred to Larger Bench, I find no reason to take a diffe....