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TMI Blog2017 (3) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court in CCE, CUS & ST, LTU, Bangalore vs. Sansera Engineering Pvt. Ltd. [2016 (5) TMI 660 - KARNATAKA HIGH COURT] where it was held that there is no specification of number of employees in order to decide the entitlement of the canteen services for credit - credit allowed - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 3092 of 2012 (SM) - Final Order No. 51963/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... target. The impugned order denied the credit on these two services on the ground that they are not covered by the definition of input services in terms of Rule 2 (l) of Cenvat Credit Rules, 2004. It was held that these services are not used in or in relation to providing output service, namely, Telephone Services provided by the appellant. 2. The learned Counsel for the appellant submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been settled by various decisions of the Tribunal or Hon ble High Courts. Further, it is seen that the Outdoor Catering Service (canteen services) were excluded specifically from the definition of input services only w.e.f. 01/04/2011. A reference can be made to the decision of Hon ble Karnataka High Court in CCE, CUS ST, LTU, Bangalore vs. Sansera Engineering Pvt. Ltd . reported in 2016 (41) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia (P) Ltd . reported in 2011 (23) S.T.R. 444 (Kar.) . 5. With reference to appellant s entitlement for credit on service tax paid on Event Management Service , reference can be made to the decisions of the Tribunal in following cases :- (a) Delphi Automotive System P. Ltd. vs. CC, CE ST, Noida reported in 2014 (36) S.T.R. 1089 (Tri. Del.) ; (b) Accenture Services Pvt. Ltd. v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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