CENVAT credit of Outdoor catering service allowed post April-2011 – CESTAT

Urvashi Porwal Brief of the Case In the case of Commissioner Of Central Excise, Delhi Vs M/S Bajaj Motors, it was held that the outdoor catering service provided has not been used for the personal use or consumption of the employee and the said service has been provided by the employer to its employees for preserving proper working atmosphere in the factory for enhancing the productivity. Therefore, the CENVAT credit of outdoor catering service is allowed. Brief Facts of the Case The Revenue is in appeal against the impugned order dated 22.04.2014 passed by Commissioner of Central Excise (Appe...