2018 (2) TMI 2108

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..... It is found that though the Larger Bench vide in M/S. WIPRO LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE BANGALORE-III. [ 2018 (4) TMI 149 - CESTAT BANGALORE - LB] has held that Outdoor Catering after 01.04.2011 is not an input service and therefore, cenvat credit is not available, but in the present case one of the invoices is prior to 01.04.2011 and service tax of Rs. 34,315.91 was paid on Ca .....

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..... ts of the present case are that the appellants are engaged in the manufacture of goods classifiable under Chapter 84 of Central Excise Tariff Act 1985 and they are availing the cenvat credit on input capital goods and input services under Cenvat Credit Rules 2004. During the course of verification of the record of the appellant, it was noticed that the appellants have irregularly availed cenvat cr .....

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..... er No. 01/2018 dated 09.02.2018 has held that Outdoor Catering after 01.04.2011 does not fall in the definition of 'input service' and therefore, cenvat credit is not available. He further submitted that in the present case the cenvat credit of services rendered and consumed prior to 01.04.2011 to the extent of Rs. 34,315.91 paid on invoice No. FSHS/CAT/2010-11/064 dated 31.03.2011 would be availa .....

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