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2015 (10) TMI 2463 - CESTAT NEW DELHIAvailment of CENVAT Credit - outdoor catering and guest house maintenance service - services are neither directly or indirectly used in or in relation to the manufacture or clearance of final products - Held that:- After amendment of the definition of input service with effect from 1.4.2011 the exclusion part of the definition takes in outdoor catering service also. But it is provided therein that the exclusion applies when such services are used primarily for personal use or consumption of any employees. The outdoor catering service/canteen services provided by the appellant is in compliance of mandatory requirement under section 46 of the Factories Act, 1948. The ground stated in the impugned order for disallowing the credit is that even though canteen facility is provided under the Factories Act, to the workers under statutory obligation, it does not have nexus either directly or indirectly to manufacture of final product. Prior to the amendment of input service with effect from 1.4.2011 the definition of input service was very wide so as to include all activities that would come under the activities of business of manufacture. Annexure B shows that all invoices except 2 pertain to the period prior to 1.4.2011. These two invoices are dated 18.4.2011 and 18.5.2011. In a number of judgements, the CESTAT has held that guest house maintenance service and outdoor catering service in the guest house are eligible for credit. - appellant is eligible for credit on guest house maintenance services for the period from January, 2008 to December, 2011 except for the two invoices. Appellants are entitled to credit on outdoor catering services and guest house maintenance services. - Decided partly in favour of assessee.
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