2015 (12) TMI 1489

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..... DER Per S K Mohanty The Revenue is in appeal against the impugned order dated 22.04.2014 passed by Commissioner of Central Excise (Appeals) Gurgaon, wherein cenvat credit of service tax paid on the outdoor catering service has been allowed in favour of the appellant. 2. The Revenue has preferred this appeal on the ground that during the period April 2012 to February 2013, the appellant had avai .....

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..... he disputed service. 4. Per contra, the Ld. Consultant Sh. Harbans Singh appearing for the respondent submits that the exclusion clause (C) contained in the definition of input service is not applicable to the facts of the present case, inasmuch as, the services with regard to outdoor catering has not been used for the personal use or consumption by the employee of the Respondent company. In this .....

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..... vice, when such services are used primarily for personal use or consumption of any employee. Outdoor catering is one of such excluded service itemized in the said clause. In the present case since, the outdoor catering service has not been used for the personal use or consumption of the employee and the said service has been provided by the employer to its employees for preserving proper working a .....

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