https://www.taxtmi.com/caselaws?id=75898 Cenvat credit was held admissible for service tax paid on canteen services received in factory premises, as outdoor catering for a factory canteen was treated as an input service linked to business and part of the cost of production, supported by the mandatory canteen framework under the Factories Act, 1948. Cenvat credit was also held admissible for rent-a-cab service, the dispute being covered by an earlier Tribunal decision applying the same credit-eligibility reasoning. The denial of credit was therefore set aside on both input services. en-us Thu, 11 Jun 2009 00:00:00 +0530 Fri, 23 Jul 2010 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75898 Cenvat credit was held admissible for service tax paid on canteen services received in factory premises, as outdoor catering for a factory canteen was treated as an input service linked to business and part of the cost of production, supported by the mandatory canteen framework under the Factories Act, 1948. Cenvat credit was also held admissible for rent-a-cab service, the dispute being covered by an earlier Tribunal decision applying the same credit-eligibility reasoning. The denial of credit was therefore set aside on both input services. Case-Laws Service Tax Thu, 11 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75898