2018 (2) TMI 1010

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... outdoor catering services not primarily for personal use or consumption of employee would be covered under the definition. The respondent can avail the benefit of the said credit only to the extent that the incidence of which is borne by the respondent - appeal dismissed - decided against Revenue. - E/89754/2014-SM[BR] - A/91730/2017 - Dated:- 29-12-2017 - Mr. Raju, Member (Technical) S .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... an input service. Learned AR challenged the reliance placed by the Commissioner (Appeals) on the decision of Hon ble High Court of Bombay in the case of Coca Cola India Pvt. Ltd. - 2009 (15) STR 657 (Bom.) and in the case of Ultratech Cement - 2010 (20) STR 577 (Bom.) on the ground that the said decisions pertain to the definition of input service as it existed prior to April 2011. 3. Learned .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y would not be allowed to operate or would be in violation of the Factories Act, 1948. In these circumstances, the outdoor catering services availed in respect of canteen maintained on account of the factory required under the Factories Act, 1948 cannot be treated as excluded from the definition of input service. It is seen that outdoor catering service used primarily for personal use or for consu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X