Aet Laboratories Pvt Ltd vs Commissioner Of Central Excise, ... on 27 October, 2015
5.3 The Single Member Bench of the Tribunal later in M/s. AET
Laboratories Pvt. Ltd. Vs. C.C.E., Cus. & S.T., Hyderabad-I
reported in 2016 (42) S.T.R. 720 (Tri. - Bang.) had taken the
view that Sub-Clause (C) of the definition of 'input service' excludes
Outdoor Catering Services from its ambit.