Out-Door Catering Services Used For Personal Use Excluded From 'Input Service' As Per Cenvat Credit Rules: Supreme Court

Upholding the ruling of the Karnataka High Court denying the input tax credit to Toyota Kirloskar Motor Pvt Ltd. for availing outdoor catering services (for personal use), the Supreme Court has affirmed that such a service is excluded from input service as per CENVAT Credit Rules 2004 post-April 1, 2011.Referring to Rule 2(1) of CENVAT Credit Rules 2004, which defines "Input Service", the...