have been filed challenging the impugned order which denied credit on outdoor catering services.
Appeal No.E/52963 to 52965/2014 pertain to the outdoor ... 52966/2014 pertain to the guest house maintenance service and outdoor catering used for the period January, 2008 to December, 2011.
2. The appellants
Garden Maintenance and Event Management Services Rs. 23,79,222
Outdoor catering Services ... 2013 dated 15.05.2013
April, 2011 to March, 2012
Outdoor Catering Services - Rs. 1,130,584
The issue in the present case is on availment
authorities below denied CENVAT credit to the said extent on Outdoor Catering Service and Repair/Maintenance of Guest House on the ground that these were ... were entitled to take CENVAT credit during the above period on outdoor catering service which was used in their factory canteen for free supply
outdoor caterer. Prior to 16-6-2005, outdoor caterer was defined as a
caterer providing catering services "at a place other than ... provide that
"outdoor caterer" includes caterer engaged in providing services in
connection with catering at a place provided by way of tenancy
occasion. Section 65(76a) defines outdoor caterer to mean a caterer engaged in providing services in connection with catering at a place other than ... person receiving such service; i.e. in relation to outdoor service provided by an outdoor caterer to a client, the taxable value shall
appeal only
against the disallowance of credit on canteen services / outdoor
catering services. The appellant is a factory as defined under
the Factories ... exclusion of outdoor
catering is not unqualified. The definition does not exclude all
catering services unconditionally. Only such outdoor catering
services which are used primarily
whereby the Commissioner (Appeals) has denied them the Cenvat credit on outdoor catering services on the ground that the appellants have not demonstrated that ... outdoor catering expenses formed part of the assessable value of the final product.
3. Briefly stated the facts of the case are that the appellants
credit of service tax paid on certain input services
2
namely outdoor catering service, restaurant service and short term
accommodation service, which according ... course. The authorities below have erred in disallowing
the credit on outdoor catering services. The Exclusion Clause in the
definition of „input service‟ excluded outdoor
appellants in respect of the service tax liability discharged on outdoor catering services, life insurance and premium. Both the lower authorities have rejected the contention ... hand the services which have been received is in respect of outdoor catering for annual conference, life insurance services were for employees
that whether Cenvat credit is admissible on the service of outdoor catering services provided by the outdoor caterers in the factory of the appellant ... prior to 1/4/2011 and he submits that the outdoor catering services for personal use was excluded from the definition of input service
