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TMI Blog2014 (10) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... in appeal alongwith stay application against Commissioner (Appeals) Order-in-Appeal No. 409/SVS/GGN/2013 upholding confirmation of demand of Cenvat credit amounting to Rs. 78,312/- for the period 1.4.2011 to December 2011 in respect of outdoor catering service and Rs. 26,692/- in respect of an invoice of the manpower recruitment service provider along with interest and penalty. 2. Stay applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption that word manpower supply has not been clearly indicated, it cannot affect their right of availment of credit. 4. The second issue relating to the availment of credit on outdoor catering, ld. Counsel pointed out to Rule 2(l) of input service means any service (i) used by a provider of taxable service for providing an output service; or (ii) used by the manufacturer, whether d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l points out that in their own case in the subsequent proceedings Commissioner (Appeals) has allowed the benefit vide his Order-in-Appeal No. 445/SBS/GGN/2013. 6. On the other hand, ld.DR in his written submission relating to outdoor catering service pointed out to the definition granting benefit of input service credit relating to outdoor catering after 1.4.2011 and referred to the relevant para ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of availing input service credit on outdoor catering 8. Heard both sides and perused the records. At the time of hearing both sides were advised to give written submission within two weeks. Written submissions from Revenue have since been received on 6.6.2014. No written submissions have been received from Shri Rakesh Bhola, ld.Advocate of the appellant. In view of this fact, I am constrained to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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