2019 (1) TMI 2033

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..... es for the period post 1st April, 2011 - HELD THAT:- The Cenvat Credit of Service Tax on Outdoor Catering Services is not available to the appellant and as such, denial of the same is upheld. However, in as much as the issue was interpretational and there were decisions in favour of the assessee prior to the Larger Bench decision in the case of M/S. WIPRO LTD. VERSUS THE COMMISSIONER OF CENTRAL E .....

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..... t 1st April, 2011. 2. Learned Advocate appearing for the appellant submits that there were earlier decisions in their favour as also in their own case. However, he fairly agrees that subsequent matter was referred to Larger Bench and the Larger Bench decision vide their Interim Order No. 01/2018 dated 09/02/2018 held that Outdoor Catering does not fall within the definition of input service a .....

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