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2022 (9) TMI 942 - AT - Central ExciseCENVAT Credit - input services - outdoor catering services - period January 2010 to August 2010 - demand alongwith interest and penalty - HELD THAT:- From the periods involved in both the Show Cause Notices, it is seen that only one month from 1.4.2011 to 30.4.2011 pertains to the period after the amendment in the definition of input services. The Hon'ble Supreme Court in the case of TOYOTA KIRLOSKAR MOTOR PRIVATE LIMITED VERSUS THE COMMISSIONER OF CENTRAL TAX [2021 (12) TMI 420 - SC ORDER] has held that after 1.4.2011, the assessee cannot avail credit on outdoor catering services. Following the same, credit availed for the period 1.4.2011 to 30.4.2011 which is part of the Show Cause Notice dated 12.9.2011 is not eligible for credit. For the remaining period i.e. from January 2010 to August 2010 as well as from September 2010 to March 2011, the credit will be eligible as the definition of input service prior to 1.4.2011 included such services - Following the decisions in the cases of M/S. SHARDA MOTOR INDUSTRIES LTD. VERSUS COMMISSIONER OF CENTRAL GOODS & SERVICE TAX [2019 (7) TMI 253 - CESTAT CHENNAI] and M/S. CHENNAI CONTAINER TERMINAL PVT. LTD. VERSUS COMMISSIONER OF GST & CE, CHENNAI [2021 (8) TMI 900 - CESTAT CHENNAI], it is held that the credit on outdoor catering services for these periods is eligible. Appeal allowed in part.
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