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2018 (8) TMI 327 - AT - Service TaxCENVAT Credit - input services - outdoor catering service - restaurant service - short term accommodation service - whether the appellant is eligible for Cenvat credit on food / restaurant services / outdoor catering services and short term accommodation services? Outdoor catering service - restaurant service - penalty - Held that:- The Larger Bench of the Tribunal in the case of Wipro [2018 (4) TMI 149 - CESTAT BANGALORE] has settled the issue and observed that the credit is not eligible for outdoor catering services after 1/4/2011 - The argument of the Ld.Consultant is that the exclusion clause as well as the Larger Bench decision would not apply, as they provide food to the candidates and not to the employees. The argument of the Ld.Counsel is neither tenable or acceptable - credit rightly denied - However, since the issue has travelled to the Larger Bench and there were divergent views prior to that, the penalty on this count requires to be set aside. Short term accommodation service availed by the appellant for giving accommodation to instructors - Held that:- The accommodation was provided only to instructors who were imparting the coaching services. These are directly used for providing output services - the appellant is eligible for credit on short term accommodation services. Appeal allowed in part.
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