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2019 (5) TMI 268 - AT - Service TaxCENVAT Credit - input services - outdoor catering services - HELD THAT:- The issue of availment of CENVAT credit prior to 01.04.2011 and post 01.04.2011 has been addressed by the Larger Bench of the Tribunal in the case of M/S. WIPRO LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE BANGALORE-III. [2018 (4) TMI 149 - CESTAT BANGALORE] . In para 7.1 of the said order, it was noted by the Larger Bench that admittedly such services prior to 01.04.2011 have been held to be covered by the definition of “input service” - For the post amendment period, it was held that such outdoor catering service is not eligible for input service credit. Credit allowed - appeal allowed - decided in favor of appellant.
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