2017 (3) TMI 844

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..... er the definition of “Input Service” as per Rule 2(l) of CCR, 2004 - Held that: - Service Tax paid in relation to “Outdoor catering Service” is covered under the scope of “Input Services” as defined u/r 2(l) of the CCR 2004 as held in the case of M/s Ultratech Cements Ltd [2010 (10) TMI 13 - BOMBAY HIGH COURT] - credit allowed - appeal allowed - decided in favor of appellant. - E/11375-11377/201 .....

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..... tdoor Catering Service . As the appellants were not eligible for the said Input Service credit as it was not used in relation to manufacture of their finished goods or used beyond the place of removal and hence not covered under the definition of Input Service as per Rule 2(l) of Cenvat Credit Rules, 2004. Accordingly, show cause notice were issued to the appellant proposing recovery of wrongly .....

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..... that proportionate credit attributable to the amount recovered from the employees had been paid with interest. 6. The Ld AR for the Revenue reiterated the finding of the Ld Commissioner (Appeals). 7. I find that Service Tax paid in relation to Outdoor catering Service is covered under the scope of Input Services as defined under Rule 2(l) of the Cenvat Credit Rules 2004 as held in th .....

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