The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the outdoor catering services provided to the employees aims at enhancing efficiency and performance cannot be treated as personal, welfare measure or a perquisite and therefore, the same is eligible for cenvat credit. The assessee, M/s Warburg Pincus India Pvt. Ltd was aggrieved by the order denying the Cenvat credit for renting-a-cab service during the period 2011-12 and for outdoor catering service during the period 2014-15.
Source Taxscan
