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
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
respondent has placed
heavy reliance, the Bombay High Court was
considering outdoor catering service provided by
the employer for its employees. It was a case ... this
background, the Bombay High Court held that
outdoor catering services provided by the
manufacturer to its workers would be covered
within provisions of rule
that the appellant is wrongly availing Cenvat Credit in respect of outdoor catering service for the period 2006-07 to 2010-11 and accordingly ... claim was not allowable as input service. At best, the outdoor catering service is in the nature of fringe benefits to the employees
Original passed by the lower authorities by which cenvat credit on outdoor catering services was denied to the Appellant cumulatively for the period December ... consumption by any employee, whereas in the instant case outdoor catering service is used by the Appellant in relation to carrying out the business
being a manufacturer of excisable goods have availed CENVAT Credit on outdoor catering service in their factory. Input service credit on outdoor catering service ... amount for which they have recovered from the employees towards outdoor catering service. Aggrieved by the order, the appellant filed an appeal before the Commissioner
2014
Cenvat credit of service tax paid has been denied on outdoor catering service, convention service, event management service and market research service totaling ... Rules, 2004.
2. I propose to discuss each service as follows:-
Outdoor Catering Service : An amount of Rs. 2,37,854/- has been denied under
amount from its employees on account of transport service (bus) and outdoor catering services on which proportionate credit of Service Tax was disallowed amounting ... respect of transport service and Rs.10,496/- in respect of outdoor catering services totaling of Rs.78, 282/- which was held to be recoverable
cenvat credit in respect of two services availed by the Respondent outdoor catering service for providing the canteen facility for the workers and banking ... Counsel for the respondent pleaded that the question of eligibility of outdoor catering services for providing canteen facility to the workers is covered in favour
input services namely, Rent a cab service, Outdoor catering service, services by Air Travel agency, services by CHA in respect of exports, cleaning and Repair ... canteen expenses, the appellant states that it was not availed any outdoor catering services and they have not taken credit of Service Tax paid
