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TMI Blog2018 (8) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... tivities provided by the service providers to the respondent as per the contract and as indicated in the invoices have not been properly scrutinized by the authorities below. The matter should go back to the original authority for proper verification of the invoices / contract to ascertain whether, the works contract services provided by the service provider to the respondent are confirming to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Revenue contended that under the amended definition of input service with effect from 01.04.2011, such disputed services are falling under the exclusion category and as such, Cenvat benefit on those services cannot be extended to the assessee. 2. Learned D.R. appearing for Revenue reiterates the submissions made in the statements of facts/grounds of appeal filed by Revenue. He also relied on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e building or the civil structure or part thereof. In this context, learned Consultant has placed reliance on some of the invoices issued by the service providers viz M/s Hewlett Packard Enterprise India Pvt. Ltd, Power Control Services, ATA projects Engineering Services etc. 4. Heard both sides and perused the case records. 5. The earlier definition of input service was substituted by Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee. Since the issue regarding availment of CENVAT credit on outdoor catering service is no more res integra in view of the decision of the Larger Bench of this Tribunal, I do not find any merits in the impugned order, so far as it allowed the Cenvat benefit of outdoor catering service in favour of the respondent. Therefore, the impugned order in allowing the Cenvat benefit on outdoor catering se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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