2018 (5) TMI 30

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..... the case of Reliance Industries Ltd [2016 (8) TMI 123 - CESTAT MUMBAI] considered admissibility of Cenvat Credit of ‘Outdoor Catering Service’, after amendment to the definition of input service with effect from 1.4.2011 and held that the credit is admissible if the ‘Outdoor Catering Service’ is not meant to be used for personal use. In the present case, the appellant has categorically submitt .....

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..... hether the appellants are entitled to avail Cenvat Credit of Service Tax paid on Outdoor Catering Service (Canteen Service) provided to the employees pursuant to the provisions of the Building and other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996,. 4. The Ld Advocate for the appellant submits that as per the provisions of Building and other Construction .....

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..... Bang) after amendment to the input service with effect from 1.4.2011, cenvat credit of service tax paid on Outdoor Catering services is not admissible as credit. 6. I find that the Division Bench of this Tribunal in the case of Reliance Industries Ltd (supra) considered admissibility of Cenvat Credit of Outdoor Catering Service , after amendment to the definition of input service with effect .....

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