TaxTMI 
TaxTMI 
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
cenvat credit of canteen service
17 Jun 2011 
4 Replies 
5048 Views Asked by
Cenvat credit on canteen services restricted as input service exclusion; prior availability may require litigation.
Availability of Cenvat credit on canteen services is restricted by the amended input service exclusions which deny credit for services used primarily for employees' personal consumption, including catering and outdoor catering; prior to the amendment claimants could argue entitlement and some decisions favored claimants, while in-house canteens integral to manufacturing may still warrant close rule-based analysis and potential litigation. (AI Summary)
Availability of Cenvat credit on canteen services is restricted by the amended input service exclusions which deny credit for services used primarily for employees' personal consumption, including catering and outdoor catering; prior to the amendment claimants could argue entitlement and some decisions favored claimants, while in-house canteens integral to manufacturing may still warrant close rule-based analysis and potential litigation. (AI Summary)