TMI Blog2015 (8) TMI 695X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order is set aside. As per amended statute with effect from 1.4.2011, outdoor catering service has been excluded from the definition of input service. Appellant is not entitled to take input service credit on outdoor catering service of ₹ 78 ,312 /-. Further, Accumulated show cause notice was issued to the appellant in 2012 by invoking the provision of Rule 2(l) of CCR , 2004 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the case are that during the period 2011-12, the appellant availed input service credit on manpower recruitment service and outdoor catering service being manufacturer of excisable goods. The input service credit was sought to be denied on manpower recruitment service on the premises that in the invoices the name, of the service was not mentioned. For outdoor catering service, the service does n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not entitled to input service credit. He submits that as the input service credit for the earlier period has been allowed, therefore, input service credit on outdoor catering service be allowed to the appellant following the decision of Hon'ble Bombay High Court in the case of Ultratech Cement-2010 (20) STR 577 ( Bom .). 4. On the other hand, ld. AR opposes the contention of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... auty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness centre , life insurance, health insurance and travel benefits extended to employees on vacation such as Leave or Home Travel Concession, when such services are used primarily for personal use or consumption of any employee. 7. As per amended statute with effect from 1.4.2011, outdoor cater ..... X X X X Extracts X X X X X X X X Extracts X X X X
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