M/S. Wipro Enterprises Limited vs Commissioner Of Central Excise, ... on 16 December, 2016
6. Considering the provisions of the amended definition of the
input service, the Larger Bench of this Tribunal in the case of
Wipro Ltd. (supra) has held that since outdoor catering service is
falling under the exclusion clause of such definition, CENVAT
credit should not be available to the assessee. Since the issue
regarding availment of CENVAT credit on outdoor catering
service is no more res integra in view of the decision of the
Larger Bench of this Tribunal, I do not find any merits in the
impugned order, so far as it allowed the Cenvat benefit of
outdoor catering service in favour of the respondent. Therefore,
the impugned order in allowing the Cenvat benefit on outdoor
4
Appeal No.ST/86605/18
catering service is set aside and the appeal is allowed in favour
of Revenue.