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
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
Section 65 thus:
" "outdoor caterer" means a caterer engaged in providing services in connection with catering at a place other than ... statutory definition of who is regarded as an outdoor caterer. A caterer is an outdoor caterer because services in connection with catering are provided
benefit of Cenvat credit on the service tax paid on outdoor catering services provided in the factory for employees of the factory and outward freight ... labourers and that was objected to by the Department stating that outdoor catering services and outward freight do not fall within the ambit of definition
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
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
factory as a input
service credit despite the fact that outdoor catering
service does not fall under the ambit of the
definition of "Input ... assessee
had availed credit of service tax paid on outdoor catering services
under the provisions of Cenvat Credit Rules, 2004 (In short
benefit of Cenvat credit on the service tax paid on outdoor catering services and rent-a-cab services provided in the factory for employees ... benefit of Cenvat credit on the service tax paid on outdoor catering services provided in the factory for employees of the factory.
3. The brief
benefit of Cenvat credit on the service tax paid on outdoor catering services provided in the factory for employees of the factory. This Court ... respondent M/s. Thiru Arooran Sugars Ltd., Thirumandangudi thorugh the outdoor caterers was an input service used, whether directly or indirectly, in or in relationto
benefit of Cenvat credit on the service tax paid on outdoor catering services provided in the factory for employees of the factory ... benefit of Cenvat credit on the service tax paid on outdoor catering services provided in the factory for employees of the factory.
3. The brief
