Appellate Tribunal Allows Cenvat Credit for Canteen Man-Power; Dismisses Revenue Appeal

The Appellate Tribunal CESTAT CHENNAI allowed Cenvat credit on man-power supply to a canteen as integral to the factory under the Factories Act. The Tribunal upheld the appeal on disallowance of credit for pest control services. The Revenue appeal was dismissed, and cross objection was disposed of accordingly.

---

---

The Appellate Tribunal CESTAT CHENNAI allowed Cenvat credit on man-power supply to a canteen as it is integral to the factory under the Factories Act. The Tribunal also upheld the appeal regarding disallowance of credit for pest control services. The Revenue appeal was dismissed, and cross objection was disposed of accordingly.

---