13 November 2011
As per amendment by Finance Act 2011 alongwith NN 03 dated 01.03.11 input service does not includes, inter alia, services:
such as those provided in relation to outdoor catering etc. when such services are used primarily for personal use or consumption of any employee.
Thus in your case you have to chech that whether catering services has been used for personal use of employee or not. If it is for personal use of employee then it will not be input service and accodingly CENVAT credit shall not be allowed.
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