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2015 (12) TMI 1489 - AT - Central ExciseDenial of CENVAT Credit - outdoor catering service - Held that:- Impugned order has not dealt with the aspect that there is no nexus between the input service and the manufacturing activities undertaken by the Respondent. - Input service definition was amended w.e.f. 01.04.2011 providing for certain excluded services on which the manufactureror the service provider is not entitled to take cenvat credit of service tax paid thereon. The excluded services are contained in clause (C) of the definition of 'input service'. As per the definition, the excluded services are not to be considered as input service, when such services are used primarily for personal use or consumption of any employee. Outdoor catering is one of such excluded service itemized in the said clause. In the present case since, the outdoor catering service has not been used for the personal use or consumption of the employee and the said service has been provided by the employer to its employees for preserving proper working atmosphere in the factory for enhancing the productivity, I am of the view that the Ld. Commissioner (Appeals) has rightly extended the Cenvat benefit on the disputed service to the respondent. I find that this Tribunal in the case of Hindustan Coca Cola Beverages (P) Ltd. vs CCE Nasik reported in [2014 (12) TMI 596 - CESTAT MUMBAI] has allowed the cenvat credit on the disputed service. - Decided against revenue.
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