Cenvat Credit from 01.04.2011 on Rent-a-Cab, supply of Manpower for Outdoor Catering/Gardening Services

MTL Instruments Private Limited Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai) The definition of input service was amended with effect from 01.04.2011 which has been reproduced in paragraph 5.1 above. The definition contains an exclusion clause wherein the credit availed on Rent-a-Cab Services as well as Outdoor Catering Services has been specifically excluded. The Learned Consultant for the appellant has relied upon the decision in the case M/s. Sundaram Clayton Ltd.(supra). In the said order of the Tribunal, at paragraph 7, it can be seen that the appellant therein had produce...