TMI Blog2016 (4) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004 - Held that:- by following the judgment of the jurisdictional High Court in the case of Dalmia Cements Ltd. Vs. Dy. Commissioner of Central Excise, Trichy [2015 (10) TMI 1301 - MADRAS HIGH COURT], the Outdoor catering services are allowed for the benefit of input service credit. - Decided in favour of appellant - E/42393/2014 - Final Order No. 40615 / 2016 - Dated:- 14-3-2016 - SHRI P. K. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n outdoor catering services appears tobe ineligible input services since the said service was not used in or in relation to the manufacture of final products and the service is also not covered under the inclusive clause of the definition under Rule 2 (l) of CCR, 2004. The adjudicating authority vide OIO No. 33/2012 dated 03.04.2012 disallowed the Cenvat credit of ₹ 54,169/- along with inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... employees of the organization. He also submits that the cost of the food forms part of the expenditure incurred by the appellant and will have a bearing on the cost of production. He vehemently puts forth that the services of outdoor catering received by the appellants qualify as input service as defined in the Rules and availing of credit in order. 4. The Department is represented by Shri S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise, Trichy - 2015 (39) STR 982 and for the very same assesse vide Final Order No. 40024/2016 dated 05.01.2016, this Tribunal has allowed the benefit of input service credit. The judgments in the case of Maruti Suzuki Ltd and in the case of Vandana Global Ltd. (supra) dealt with an altogether different situation and therefore inapplicable to the facts of the present case. In view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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