2018 (4) TMI 149 - CESTAT BANGALORE - LB

Cenvat Credit - input services - outdoor catering services - scope of the service post 1.4.2011 - Held that: - primarily the service should be first covered under the definition of 'input service' and once the service is not covered due to exclusion clause irrespective of the fact whether the cost of service has been taken as expenditure in the books of accounts does not render the services as an admissible for CENVAT credit.

The food is always mainly for personal consumption only. The canteen provided in the company is mainly for the personal consumption of the employee and it cannot be interpreted in any other way. Therefore, once such services are excluded, whether the employer or employee bears the cost partially or fully, has no bearing on the amendment.

The "outdoor catering service" is not eligible for input service credit post amendment dated 1.4.2011 vide N/N. 3/2011 dated 18.3.2011.

Matter reverted to the regular Bench for deciding the respective appeals.