TMI Blog2013 (3) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... ceived under various invoices have actually gone into consumption for providing impugned exported output service and not utilized for other purposes - refund has rightly been rejected in this case - against assessee. Refund of Cenvat credit of input services pertaining to Meal Vouchers denied - as per revenue these activities were undertaken by the appellant for welfare of the employees and not used for providing output service - Held that:- Cenvat Credit of service tax paid on the outdoor canteen services is available to the appellant if the employees have not borne the service tax amount and the appellant has not charged the employees for providing the service as held in the case of Ultratech Cement Ltd. (2010 (10) TMI 13 - BOMBAY HIGH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee and the appellants are in the Tribunal against the impugned order. 3. The learned Advocate appearing for the appellant submitted that there is no dispute with regard to eligibility of the input services in respect of which the refund has been denied by the department. He submitted that adjudicating authority has rejected their refund claim on the ground that these input services have been received by the appellants after the period of export of services. He further submitted that the adjudicating authority has also rejected the refund claim in respect of input services comprising of distribution of Sodexo Meal Passes as the same are in the nature of welfare measure to the employees of the appellants. He submitted that since t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r purposes." In view of the above decision of the Karnataka High Court, I find that their refund has rightly been rejected by the lower authorities. 7. In respect of two appeals the refund of Cenvat credit in respect of input services pertaining to Meal Vouchers has been denied on the ground that these activities were undertaken by the appellant for welfare of the employees and such activities are not the activities used for providing output service. I find that the Cenvat Credit of service tax paid on the outdoor canteen services is available to the appellant if the employees have not borne the service tax amount and the appellant has not charged the employees for providing the service as held by the Hon'ble Bombay High Court in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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