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2018 (8) TMI 618 - AT - Service TaxCENVAT Credit - input services - Outdoor Catering Services - Works Contract Service - Held that:- Though the services are in the nature of works contract, but were not related to construction of building or civil structure or laying of foundation etc. Since the nature of the activities provided by the service providers to the respondent as per the contract and as indicated in the invoices have not been properly scrutinized by the authorities below. The matter should go back to the original authority for proper verification of the invoices / contract to ascertain whether, the works contract services provided by the service provider to the respondent are confirming to exclusion category of service provided under the definition of input service - appeal allowed by way of remand.
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