Cenvat credit allowed for outdoor catering service used by employees if cost thereof is borne by co.

Cenvat Credit : Rule 2(l)(C) of CENVAT Credit Rules excludes services 'primarily for personal use or consumption of any employee', i.e., 'services, cost of which is included as part of salary of employee on cost to company basis'; outdoor catering services used by all employees in general and whose cost is borne by company, is not excluded and is eligible for credit