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TMI Blog2014 (9) TMI 645X X X X Extracts X X X X X X X X Extracts X X X X ..... ory duty to provide outdoor catering services to their regular employees. However, we find that the dispute only relates to the such services being provided to the contract employees. We further find that there is no such differentiation made in the said exclusion clause in respect of the regular employees or the contract employees - appellant have also not pleaded any financial hardship - Partial stay granted. - Appeal Nos. 58375-58376 of 2013 - Stay Order No. 52227-52228/2014 - Dated:- 7-7-2014 - Ms. Archana Wadhwa and Shri Rakesh Kumar, JJ. For the Appellant : Shri Amit Jain, Advocate For the Respondent : Shri Pramod Kumar, Authorized Representative (Jt. CDR) ORDER Per. Archana Wadhwa :- Both the stay petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... By drawing our attention to the exclusion clause, he submits that exclusion relates to outdoor catering, when such services are used primarily for personal use or consumption of any employee. He submits that the use of the word primarily indicates that when such use is not under a statutory obligation. In as much as they are under a statutory obligation to provide such services, they would be entitled to the Cenvat credit of duty paid on the outdoor catering services. 4. Countering the prayer, learned DR submits that admittedly the outdoor catering services are covered by the main definition of input service, as held by various courts, as also by the Larger Bench of the Tribunal. He clarifies that the Commissioner has already extend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the dispute only relates to the such services being provided to the contract employees. We further find that there is no such differentiation made in the said exclusion clause in respect of the regular employees or the contract employees. As such prima facie we do not agree with the interpretation given by the learned advocate. 6. The appellant have also not pleaded any financial hardship. As such, we are of the view the appellant need to be put to some terms of deposit. We accordingly direct the appellant to deposit an amount of ₹ 30,00,000/- (Rupees Thirty Lakhs) within a period of four weeks from today. Subject to which the pre-deposit of balance amount of duty demand and the entire amount of penalty and interest shall sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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