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2017 (3) TMI 622 - AT - Service TaxCENVAT credit - input services - Outdoor Catering Services - Event Management Service - Held that: - the Outdoor Catering Service (canteen services) were excluded specifically from the definition of input services only w.e.f. 01/04/2011 - A reference can be made to the decision of Hon’ble Karnataka High Court in CCE, CUS & ST, LTU, Bangalore vs. Sansera Engineering Pvt. Ltd. [2016 (5) TMI 660 - KARNATAKA HIGH COURT] where it was held that there is no specification of number of employees in order to decide the entitlement of the canteen services for credit - credit allowed - appeal allowed - decided in favor of appellant.
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