2018 (9) TMI 1117

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....arious input services. On verification of records, it was noticed that the appellants had availed Cenvat Credit on Outdoor Catering Services for the period April, 2011 to November, 2011 and December, 2011 to November, 2013. Separate Show Cause Notices were issued, proposing to disallow the credit and recover the same along with interest and for imposing penalties. After due process of law, the Original Authority disallowed the credit which was upheld by the Commissioner (Appeals). Aggrieved, the appellants are now before Tribunal. 2.1 On behalf of the appellant, Ld. Counsel, Ms. S. Vishnupriya, submitted that the Outdoor Catering Services were received inside the factory for supply of food for its employees. The authorities below have de....

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....analysed as to what is 'personal consumption' and has merely gone by the exclusion clause, in Clause (C) of the definition of 'input services'. 3.1 The Ld. AR, Shri. B. Balamurugan, supported the findings in the impugned order. He submitted that the issue as to whether the appellants are eligible for credit on Outdoor Catering Services after 01.04.2011, has been settled by the decision of the Larger Bench in the case of M/s. Wipro Ltd. (supra). 3.2 He further prayed that in the said judgment, the Larger Bench has clearly analysed that Outdoor Catering Services, being primarily for personal consumption, is not eligible for credit. 4. Heard both sides. 5.1 The issue for consideration is whether the Outdoor Catering Services is eli....

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.... (b) Laying of foundation or making of structures for support of capital goods, except for the provision of one or more of the specified services; or (B) Services 'provided by way of renting of a motor vehicle, insofar as they relate to a motor vehicle which is not a capital goods; or (BA) Service of general insurance business, servicing, repair and maintenance insofar as they relate to a motor vehicle which is not a capital goods, except when used by: (a) A manufacturer of a motor vehicle in respect of a motor vehicle manufactured by such person; or (b) An insurance company in respect of a motor vehicle insured or reinsured by such person; or (C) Such as those provided in relation to outdoor catering, ....