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TMI Blog2018 (4) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... - Considering the fact that for period prior upto 01.04.2011, the decision of the Hon’ble High Court of Bombay in the case of Ultratech Cement Limited has not been set aside by any Court. In that circumstances, the said decision is applicable as on date - the respondent has rightly availed the CENVAT Credit on outdoor catering services prior to 01.04.2011. Period post 01.04.2011 - Held that: - For the period post 01.04.2011, the issue has been examined by this Tribunal in the case of Hindustan Coca-cola Beverages Pvt. Limited [2016 (8) TMI 35 - 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 employees and credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit on outdoor catering services prior to 01.04.2011. 4. For the period post 01.04.2011, the issue has been examined by this Tribunal in the case of Hindustan Coca-cola Beverages Pvt. Limited - 2017 (49) S.T.R. 88 (Tri.- Hyd.) wherein the Tribunal observed as under:- "The definition of input service in Rule 2(l) of Cenvat Credit Rules, 2004 w.e.f. 01.04.2011 is reproduced as under:- RULE 2(l) : " Input Service" means any service.- (i) Used by a provider of output service for providing an output service; or (ii) Used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products, up to the place of removal, and includes services used in relation to modernizati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es are used primarily for personal use or consumption of any employee; 6. In Circular No. 334/3/2011 -TRU, dated 28.02.2011, the Board has discussed the highlights of the changes brought forth by finance Bill, 2011. The amendment to the definition of input service is discussed and the specific portion regarding the exclusion portion of clause (c) is as under:- 1.9 On the same lines, a service meant primarily for the personal use or consumption of employees will not constitute an input service. A list of specific services has also been given by way of example in the definition. Most of these services constitute a part of the cost-to-company package of the employee and are provided either free of charge or on concessional basis to company e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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