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2020 (10) TMI 281 - AT - Central ExciseCENVAT Credit - input services - outdoor catering service - period from February 2014 to March 2015 - HELD THAT:- The period involved in the present case is from February 2014 to March 2015 and therefore, the amended definition of input service (w.e.f. 01.04.2011) is applicable. The “Outdoor Catering service” being availed by the Appellant has a direct impact on the manufacturing process and the cost of the final product manufactured by the Appellant. In the event, the Appellant does not avail the said service, the employees in the Appellant-company would be compelled to step out of the factory premises for refreshments, which would lead to loss of manhours for the Appellant-company. This may prima facie seem menial, however, when considered at a larger scale, this translates into an additional cost for the Appellant. Therefore, by availing the said service, the Appellant company attempts to ensure proper working conditions for its employees and reduce loss of manhours. Hon’ble Rajasthan High Court in COMMISSIONER, CENTRAL EXCISE VERSUS M/S MANGLAM CEMENT LTD. [2017 (11) TMI 483 - RAJASTHAN HIGH COURT], considered the very same issue, as in the present case, for a period post the amendment of the definition of input service (w.e.f. 01.04.2011) and has held that ‘Outdoor catering’ services are required to be carried out for the process of manufacture and delivery. Appeal allowed - decided in favor of appellant.
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