9911796707
TMI Blog2019 (3) TMI 1385X X X X Extracts X X X X X X X X Extracts X X X X ..... s alleged in the application. The error is not patent or it is not a mistake which can be found out by bare perusal of the impugned order - ROM application dismissed. - ST/ROM/42074 & 42075/2018 in ST/40110 & 40111/2018 - Misc. Order Nos. 40007-40008/2019 - Dated:- 7-1-2019 - Ms. Sulekha Beevi C.S., Member (Judicial) Shri G. Shivakumar, Consultant for the appellant Shri Jagan Babu, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as reported in 2018 (4) TMI 149 CESTAT Bangalore. He submitted that later the Hon ble jurisdictional High Court in the case of Ganesan Builders Pvt. Ltd . as reported in 2018 (10) TMI 269 Madras High Court had considered a similar issue with regard to insurance service. In the said judgment, the Hon ble High Court quoted with approval the decision in Hindustan Coca Cola Beverages Pvt. Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rightly disallowed the credit on outdoor catering service. The Larger Bench of the Tribunal in the case of Wipro Ltd. (supra) had analyzed the issue whether credit availed on outdoor catering service after 1.4.2011 is eligible or not. It was held by the Larger Bench that the said services are excluded from the definition of input service. Therefore, the Tribunal has rightly disallowed the credit. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of Wipro (supra) which is passed by the Larger Bench of the Tribunal. The Hon ble jurisdictional High Court in the case of Ganesan Builders (supra) was analyzing the issue with regard to insurance service and not with regard to outdoor catering service. Therefore, the decision in the case of Wipro Ltd. (supra) on outdoor catering service would squarely apply to the issue. Moreover, the error po ..... X X X X Extracts X X X X X X X X Extracts X X X X
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