2021 (12) TMI 420 - SCH - GST

CENVAT Credit - input service or not - out-door catering services - HELD THAT - The statutory provision - Rule 2(1) defining Input Service post 01.04.2011 is very clear and the out-door catering services when such services are used primarily for personal use or consumption of any employee is held to be excluded from the definition of Input Service . It cannot be said that the High Court has committed any error in denying the input tax credit and holding that such a service is excluded from input service - SLP dismissed.

Summary

The Supreme Court dismissed the Special Leave Petitions regarding the exclusion of out-door catering services from the definition of "Input Service" under Rule 2(1) post 01.04.2011. The High Court's decision to deny input tax credit was upheld.