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2018 (11) TMI 1446 - AT - Central ExciseCENVAT Credit - input services - Landscaping Services - Catering Services - period April, 2011 to January, 2014 - Held that:- The Hon’ble jurisdictional High Court in the case of Wipro Ltd. [2017 (5) TMI 188 - MADRAS HIGH COURT] after considering the rival contentions as well as decisions of other fora, has held Housekeeping/Landscaping Services to be eligible input services - credit allowed. Canteen services - Held that:- The issue stands settled in the case of M/s Reliance Industries Ltd. [2016 (8) TMI 123 - CESTAT MUMBAI], wherein the Mumbai Bench of this Tribunal, after considering the decisions of various fora, has inter alia held Outdoor Catering Service to be eligible for credit for the period after 01.04.2011 - credit allowed. Credit allowed - appeal allowed - decided in favor of appellant.
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