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TMI Blog2018 (2) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... - CESTAT HYDERABAD], where it was held that outdoor catering services are used by appellant in relation to the business of manufacture and not for any personal use or consumption of employee and credit allowed - appeal allowed - decided in favor of appellant. - E/86254/16 - A/92162/2017 - Dated:- 10-11-2017 - Mr. Ashok Jindal, Member (Judicial) Shri Bharat Raichandani, Advocate for appellant Shri M.K. Mall, Asst. Commr (AR) for respondent ORDER Per : Ashok Jindal Appellant is in appeal against the impugned order wherein CENVAT credit for outward catering service has been disallowed by the authorities below on the premise that the same is covered under exclusion class of Rule 2(l) of Cenvat Credit Rules, 2004, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al goods, except for the provision of one or more of the specified services: or (B) specified in sub-clauses (d), (o), (zo) and (zzzzj) of clause (105) of Section 105 of the Finance Act, in so far as they relate to a motor vehicle except when used for the provision of taxable services for which the credit on motor vehicle is available as capital goods; or (C) such as those provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness centre, life insurance, health insurance and travel benefits extended to employees on vacation such as Leave or Home Travel Concession, when such services are used primarily for personal use or consumption of any emp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thing which is more proximate or more important. When outdoor catering services, beauty treatment, health services, etc. used for personal use or consumption of an employee, it would not qualify as input service . In the instant case, as per Factories Act, 1948, the appellants are compelled to provide food facilities inside the factory. It is more importantly used by the appellant to comply with the mandatory requirement under Factories Act. If they do not comply with such provision of the Factories Act, the appellants will definitely not be able to engage in the production/manufacture of final products. Therefore outdoor catering services are used by appellant in relation to the business of manufacture and not for any personal use or cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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