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TOYOTA KIRLOSKAR MOTOR PRIVATE LIMITED vs. THE COMMISSIONER OF CENTRAL TAX
(Supreme Court)

Hon'ble Judges:

SHAH
B.V. NAGARATHNA
Pet. Counsel
V. Sridharan
Aditya Bhattacharya
Apeksha Mehta
Res. Counsel
---

Petitioner / Applicant

TOYOTA KIRLOSKAR MOTOR PRIVATE LIMITED
Respondent THE COMMISSIONER OF CENTRAL TAX
Court

SC (Supreme Court)

Date Nov 18, 2021
Order No.

Petition(s) for Special Leave to Appeal (C) No(s). 17903-17904/2021

Citation

2021(11) TAXREPLY 12011
Original Order
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ORDER

ORDER We have heard Mr. V. Sridharan, learned Senior Counsel appearing for the petitioner. The statutory provision - Rule 2(1) defining “Input Service” post 01.04.2011 is very clear and the out-door catering services when such services are used primarily for personal use or consumption of any employee is held to be excluded from the definition of “Input Service”. In that view of the matter, it cannot be said that the High Court has committed any error in denying the input tax credit and holding that such a service is excluded from input service. We are in complete agreement with the view taken by the High Court. Hence, the Special Leave Petitions stand dismissed. ....

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