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TMI Blog2018 (5) TMI 1340X X X X Extracts X X X X X X X X Extracts X X X X ..... vant time and since the issue was relating to interpretation of Rule 2(I) of Cenvat Credit Rules, the penalty is not imposable. Appeal allowed in part. - E/27548/2013-SM - Final Oder No. 20469/2018 - Dated:- 1-3-2018 - Mr. S.S Garg, Judicial Member Mr. N. Anand, Advocate- For the Appellant Mrs. Kavitha Poduwal, Superintendent(AR)- For the Respondent Order Per: S.S Garg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices in or in relation to supply of food and beverage inside the canteen and the factory premises. Revenue entertained the view that the Outdoor Catering Service does not fall within the definition of 'input service' as provided in Rule 2(l) of Cenvat Credit Rules, 2004 and therefore, a show-cause notice was issued to them and after following the due process, the liability was confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide Interim Order No. 01/2018 dated 09.02.2018 whereby the Larger Bench of the Tribunal has held that the Outdoor Catering Services is not eligible for input service credit post amendment dated 01.04.2011 vide Notification No. 03/2011 dated 01.03.2011. Since the issue has been settled that after 01.04.2011 Outdoor Catering Services does not fall in the definition of 'input service' and ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the findings of the impugned order. 6. After considering the submissions of both the parties, I find that in view of the conflicting decisions during the relevant time, it was finally settled by the Larger Bench in the case cited supra. The appellants is not entitled to cenvat credit on Outdoor Catering Services. As far as penalty is concerned, since the issue was relating to interpretation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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