Cenvat credit on outdoor catering

Brief about business of assessee.

Trading concern is not an output service provider.... Deal in goods.... Hence service tax paid adds to their cost.

So can't avail cenvat credit.

Input service would mean only those services which are used by a provider of taxable service for providing output service or used by a manufacturer in or in relation to manufacture .

Hence any services exclusively used for traded goods would not get covered under the definition of input service and cenvat credit would not be available for the same.