9911796707
TMI Blog2017 (10) TMI 1483X X X X Extracts X X X X X X X X Extracts X X X X ..... its factory for supply of food to its employees - HELD THAT:- The learned Commissioner have misdirected himself by reading the word employees instead of the word employee in the exclusion clause C, thus the impugned order is erroneous and vitiated. Further, the learned Commissioner have refused to follow the order of this Tribunal. On similar facts and circumstances and on this ground also the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have no nexus with the manufacture of final products in the factory. Therefore, outdoor catering service cannot be said to be used by the assessee in or in relation to manufacture of their final products. Further, it appeared to Revenue that with effect from 01/04/2011 when the definition of 'input service' as amended, outdoor catering services have been specifically excluded. Accordingly they pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsumption of employees. The learned Commissioner have referred to clarification issued by the Government vide letter DOF No. 334/3/2011 - TRU dated 28.2.11 and circular number 943/04 is/2011 - CX dated 29/04/2011, observing that from these clarificatory letter and circular, it is clear that outdoor catering service which is primarily meant for the personal use or consumption of the employees is sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d have drawn erroneous conclusion as the exclusion clause in the definition states - " when such services are used primarily for personal use or consumption of any employee." The learned Counsel also places reliance on the Rulings wherein under similar facts and circumstances Cenvat credit on outdoor catering etc. been allowed to the assessees and refers to the ruling in - 1. Godrej & ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
