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Appeal No.

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Date of Order



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The ld. AR Shri Jagan Babu appeared on behalf of the  department. He submitted that the Tribunal has considered the issue  in detail in the final order and has rightly disallowed the credit on  outdoor catering service. The Larger Bench of the Tribunal in the case  of Wipro Ltd. (supra) had analyzed the issue whether credit availed  on outdoor catering service after 1.4.2011 is eligible or not. It was  held by the Larger Bench that the said services are excluded from the  definition of input service. Therefore, the Tribunal has rightly  disallowed the credit. Further, the decision of the jurisdictional High  Court in Ganesan Builders (supra) is with regard to insurance service  and not with regard to outdoor catering service. That as per judicial propriety, the decision of the Larger Bench will prevail for the reason  that it squarely covers the issue on outdoor catering service.