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2015 (11) TMI 717 - AT - Service TaxAvailment of CENVAT Credit – Outdoor catering service – Services availed in March 2011 but credit taken in April 2011 – Definition of Input service excluded these services from 1.04.2011 – Held That:- Service which have been received by assessee before 1-4-2011, credit would be available even if the payment of the said appeal stand on or after 2011 as per sub-rule 4(7) – Issue also clarified in Board Circular No. 943/04/2011-EX. – Decided in favour of assessee.
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