CENVAT Credit Update: Outdoor Catering Services for Personal Use Excluded from Input Credit Eligibility Since April 1, 2011.

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....CENVAT Credit - input services - outdoor catering services - The exclusion part (C) of the definition of ‘input service‟ w.e.f. 01.04.2011 categorically states that when outdoor catering services are availed for personal use and consumption of an employee, the same does not qualify/eligible for input credit - not eligible for credit after service received after 01.04.2011....