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TMI Blog2018 (2) TMI 1016X X X X Extracts X X X X X X X X Extracts X X X X ..... ri D.S. Chavan, Superintendent (AR) for Revenue ORDER These appeals have been filed by Revenue as well as M/s. Hyva (India) Pvt. Ltd. Cross objection has also been filed. 2. Learned counsel for Hyva (India) Pvt. Ltd. argued that the credit in respect of the service of outdoor catering availed for their canteen for the period after 1.4.2011 has been disallowed. Learned counsel pointed out that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r catering service only. 4. I have gone through the rival submissions. I find that there is no evidence that the canteen services have been used primarily for personal use of employees. Provision of canteen is a statutory requirement in large factory and thus it cannot be said that the canteen is provided primarily for personal use of employees. In these circumstances, cenvat credit on outdoor ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion clause of definition of input service. Revenue has relied on the decision of Tribunal in the case of SKD Lakshmanan Fireworks Industries - 2016-TIOL-275-CESTAT-MAD. As against this, learned counsel for Hyva (India) Pvt. Ltd. has relied on the decision of Tribunal in the case of CCE, New Delhi-III Vs. Suzuki Motorcycle India Pvt. Ltd. - 2017 (47) STR 85 and in the case of CST, Mumbai Vs. FIL C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as it relates to allowing credit of insurance services is set aside and the matter is remanded to the Commissioner (Appeals) to decide afresh in the light of the above observations.
6. In view of above, appeal of Hyva (India) Pvt. Ltd. is allowed. The appeal of Revenue is allowed by way of remand and the cross objections are disposed of accordingly.
(Pronounced in Court on 29.12.2017) X X X X Extracts X X X X X X X X Extracts X X X X
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