https://www.taxtmi.com/caselaws?id=76091 CENVAT credit on outdoor catering services used for a factory canteen was treated as potentially admissible where the factory was required to maintain a canteen and the food cost formed part of the manufacturer's expenditure and cost of production, affecting the assessable value of the final products. The applicable Larger Bench view was noted, but the record lacked a finding on whether the canteen expenditure was actually included in assessable value. The matter was therefore remanded to the original authority to determine that factual issue, and the availability of credit was made dependent on that determination. en-us Thu, 14 May 2009 00:00:00 +0530 Tue, 16 Apr 2013 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76091 CENVAT credit on outdoor catering services used for a factory canteen was treated as potentially admissible where the factory was required to maintain a canteen and the food cost formed part of the manufacturer's expenditure and cost of production, affecting the assessable value of the final products. The applicable Larger Bench view was noted, but the record lacked a finding on whether the canteen expenditure was actually included in assessable value. The matter was therefore remanded to the original authority to determine that factual issue, and the availability of credit was made dependent on that determination. Case-Laws Service Tax Thu, 14 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76091