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2021 (12) TMI 420 - SCH - GSTCENVAT Credit - input service or not - out-door catering services - HELD THAT:- The statutory provision - Rule 2(1) defining “Input Service” post 01.04.2011 is very clear and the out-door catering services when such services are used primarily for personal use or consumption of any employee is held to be excluded from the definition of “Input Service”. It cannot be said that the High Court has committed any error in denying the input tax credit and holding that such a service is excluded from input service - SLP dismissed.
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