cenvat credit of canteen service

[sukhvinder singh]

Dear Sir ,

 Please clear ,can a company avail the service credit on the service of  canteen ,if that situated   indise the  company premises.

Please provide the related notification , circular or any case law

Thanks

AI Summary

CENVAT Credit Not Available for Canteen Services Post-April 2011 Due to Exclusion for Personal Consumption A company inquired about the eligibility of availing CENVAT credit for canteen services within its premises. Responses clarified that, as per the amended definition of input services effective from April 1, 2011, credit is not available for canteen services, which fall under excluded services primarily used for personal consumption. Prior to this date, there was room for argument, and some legal decisions favored the assessee. It was suggested to review new rules to determine if in-house canteen services for employees could qualify as input services for manufacturing or taxable services.