CENVAT Credit Eligibility Changed: Factory Canteen Food Services Excluded as 'Input Service' Post-April 1, 2011, Due to Amendment.

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....CENVAT Credit - input services - providing food and beverages in the canteen maintained and run in the factory - It is certainly not in dispute that said services prior to 1.4.2011 have been held to be covered by the definition of ‘input service’, however, after the amendment came into force in the light of specific exclusion clause, ‘outdoor catering’ service is not at all covered under the definition of ‘input service’. - HC....