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2018 (9) TMI 1117 - AT - Central ExciseCENVAT credit - input services - Outdoor Catering Services - whether the Outdoor Catering Services is eligible for credit after the amendment to the definition of ‘input services’ with effect from 01.04.2011? Held that:- The last Clause of definition of Input Service excludes those services provided in relation to Outdoor Catering, etc., when such services are used primarily for personal use or consumption of any employee - also, Larger Bench of the Tribunal, in the case of M/s. Wipro Ltd. [2018 (4) TMI 149 - CESTAT BANGALORE], has considered the very same issue and held that credit is not eligible after 01.04.2011. Appeal dismissed - decided against appellant.
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