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TMI Blog2018 (9) TMI 1382X X X X Extracts X X X X X X X X Extracts X X X X ..... oviding the catering facility to its employees, working within its business premises. Since providing catering facilities to the employees within the business premises is as per the Human Resource Policy, adopted by the appellant, the service tax paid on such service, should be considered as input service for the purpose of availment of refund benefit. Refund allowed - appeal allowed - decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax paid on various input services used in providing such taxable service. Since the appellant exports its entire output service, there was no scope for utilization of CENVAT Credit for payment of service tax on such output taxable service. Therefore, during the disputed period i.e. October 2009 to March 2010, the appellant had filed refund applications, claiming refund of service tax paid on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service was availed and utilized by the appellant as per the H.R. Policy adopted by the appellant Company and such service has nexus with the output service exported by the appellant. He further submits that since the period of dispute is prior to April 2011, the appellant should be governed under the provisions of unamended Rule 2(l) of the Cenvat Credit Rules, 2004 (effective upto 31.03.2011). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant had availed the services of the caterer for providing the catering facility to its employees, working within its business premises. Since providing catering facilities to the employees within the business premises is as per the Human Resource Policy, adopted by the appellant, the service tax paid on such service, in my opinion, should be considered as input service for the purpose of ava ..... X X X X Extracts X X X X X X X X Extracts X X X X
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