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2018 (2) TMI 789

CENVAT credit - Outdoor Catering Services - Held that: - there is no dispute the “Outdoor Catering Services” is exclusively used for the employee of the company - “Outdoor Catering Services” for personal use, accordingly clearly get covered under the exclusion provided under the Clause (C) - credit not allowed - appeal dismissed - decided against appellant. - Appeal No. E/88060/2013-SM[BR] - Order .....

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on of any employee. He further submits that the catering service is provided to the employees because the factory is running for three shifts and it is necessity for running the production. The catering is provided also for the reason that maintaining the catering service is statutorily mandatory under the Factory Act, 1948, therefore the credit is admissible. He placed reliance on the following j .....

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records, I find that the issue whether the Outdoor Catering Services in the facts of the present case falls under the exclusion Clause (C) of Rule 2(l) of CENVAT Credit Rule, 2004. In this regard, I reproduced the exclusion Clause of definition of input service as under:- (C) Such as those provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, Me .....

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on in the expenditure is the secondary issue. Primarily the service should be first covered under the definition of the input service . Once a service is not covered due to exclusion irrespective of fact whether the cost of services has been taken as expenditure in the books of account does not render the services as admissible for CENVAT credit. Similarly, the submission of the learned Counsel it .....

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in the case of Hindustan Coca Cola Beverages Pvt. Ltd. (supra), I find that this decision of the Tribunal is based on the interpretation that service was not used by the personal use or consumption of any employee but used by company. In the fact of the present case, there is no dispute the Outdoor Catering Services is exclusively used for the employee of the company, even though the expenses wer .....

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