human consumption or
any drink in a restaurant or as outdoor catering.- Subject to the
provisions of Section 67 , the value of service portion ... part of the activity at a restaurant or
as outdoor catering, shall be the specified percentage of the
total amount charged for such supply
capital goods; or
(C) such as those provided in relation to outdoor catering,
beauty treatment, health services, cosmetic and plastic surgery,
membership of a club ... where
the question was whether outdoor catering services are covered under the
inclusive part of the definition of "input service". Answering
undertaken by the appellant would fall within the ambit of Taxable Outdoor Catering Service, in terms of Section 65 (75 A of the Finance ... undertaken by the appellant will not come under the category of Outdoor Catering Service.
2.3. For the period from April 2011 to June
assessee is entitled to avail the CENVAT credit on 'outdoor catering services' provided to the employees of the factory as an input service ... allowing the assessee's appeal despite the fact that outdoor catering service does not fall under the ambit of the definition of 'input
assessee is entitled to avail the CENVAT credit on 'outdoor catering services' provided to the employees of the factory as an input service ... credit despite the fact that outdoor catering service does not fall under the ambit of the definition of 'input service' specified under Rule
Kamalakshmi Finance reported in 55 ELT 433?
(3) Whether the outdoor caterer providing refreshment to the employees of the appellants is eligible ... entitled to take Cenvat credit of service tax paid to their outdoor caterer providing food in the factory premises to their employees as input service
which are
necessarily required for
provision of export of output
services.
Outdoor catering ITSS These services are used for
services providing food for
employees, during ... appellant
works round the clock; the
appellant has provided
facility for outdoor catering.
6
Security agency ITSS The appellant has availed
services security services, which
Carlsberg India Private Limited vs Union Of India & Ors. on 5 August, 2016
Author
that the respondent is entitled to avail
the Cenvat Credit on outdoor 'catering services' provided in the factory
for employees of the factory
constituted in carrying on business Restaurant-cum-
bar, Fast Food centre, Outdoor catering and similar
activities related to Hospitality industry. The 2nd
plaintiff is managing
