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2018 (3) TMI 1276 - AT - Central ExciseCENVAT credit - Rent-a-Cab Operator Service - Outdoor Catering Service - whether the appellants are entitled to Cenvat Credit of ₹ 11,90,543/- of Service Tax paid on Rent-a-Cab Operator Service and Outdoor Catering Service of ₹ 5,24,328/- during the period July 2015 to Sept. 2015? Held that: - As far as the credit of service tax paid on Rent-a-Cab Service used by the appellant in bringing the employees to the factory of the appellant for the period after 01.04.2011 the same cannot be held as an input service and allowed to credit in view of the specific exclusion containing the definition of amended input service - credit availed on Rent-a-Cab Service is not admissible. Outdoor Catering Service - Held that: - the issue is covered by the judgement of this Tribunal in Reliance Industries Ltd case [2016 (8) TMI 123 - CESTAT MUMBAI], where it was held that In the absence of any such dispelling, it is to be held that these services on which CENVAT Credit have been availed are not for personal consumption of the employee but it was billed for service provided for business meetings, and credit is allowed - credit is admissible on the service tax paid on Outdoor Catering Service (Canteen Service) for providing it to the employees in their factory premises. Appeal allowed in part.
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