TMI Blog2015 (12) TMI 1489X X X X Extracts X X X X X X X X Extracts X X X X ..... ing for certain excluded services on which the manufactureror the service provider is not entitled to take cenvat credit of service tax paid thereon. The excluded services are contained in clause (C) of the definition of 'input service'. As per the definition, the excluded services are not to be considered as input service, when such services are used primarily for personal use or consumption of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l No. E/53682/2014-E(SM) - - - Dated:- 29-7-2015 - S K Mohanty, Member (J) For the Appellant : Mr G R Singh, DR For the Respondent : Mr Harbans Singh, Adv ORDER Per S K Mohanty The Revenue is in appeal against the impugned order dated 22.04.2014 passed by Commissioner of Central Excise (Appeals) Gurgaon, wherein cenvat credit of service tax paid on the outdoor catering serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of CEMA Electric Lighting Products (India) Pvt. Ltd. vs CCE, reported in 2015 (37) STR 718 (Guj) to justify his stand that cenvat credit is not permissible to the appellant on the disputed service. 4. Per contra, the Ld. Consultant Sh. Harbans Singh appearing for the respondent submits that the exclusion clause (C) contained in the definition of input service is not applicable to the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d thereon. The excluded services are contained in clause (C) of the definition of 'input service'. As per the definition, the excluded services are not to be considered as input service, when such services are used primarily for personal use or consumption of any employee. Outdoor catering is one of such excluded service itemized in the said clause. In the present case since, the outdoor c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been recovered from the employee/beneficiary; whereas, in the case in hand, no amount has been recovered from the employee towards the said disputed service by the employer. 7. In view of above, I do not find any infirmity in the impugned order, and thus, the appeal filed by the Revenue is dismissed. The Cross Objection filed by the appellant also disposed of. ( Dictated And Pronounced in op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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