Cenvat credit on mandatory canteen and factory protection services accepted as admissible under settled precedent.

Cenvat credit of service tax paid on outdoor catering and tent services was treated as admissible where the catering related to a canteen maintained in the factory to meet worker welfare requirements under factory law, and the tent services were used to erect temporary sheds for protecting raw materials during the monsoon. The text states that the issue had already been covered in the assessee's own subsequent period and followed High Court decisions on similar input service claims, leaving the dispute no longer res integra. On that basis, the credit was held admissible for both services.

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Issues: Whether Cenvat credit of service tax paid on outdoor catering services and tent services was admissible.

Analysis: The services were used for setting up and maintaining a canteen within the factory, which was required for workers under the factory law, and for putting up temporary sheds in the storage area to protect raw materials during the monsoon. The issue was already covered by the assessee's own case for a subsequent period, where identical credit had been allowed following decisions of the High Courts on similar input service claims.

Conclusion: Cenvat credit on outdoor catering services and tent services was admissible.

Ratio Decidendi: Services used for mandatory canteen facilities and for protection of raw materials in the factory premises qualify for Cenvat credit where the issue is covered by binding precedent and the dispute is no longer res integra.

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