https://www.taxtmi.com/caselaws?id=77639 CESTAT, CHENNAI held that credit for service tax on outdoor catering services is not allowable because such services were not used in or in relation to the manufacture of the finished excisable goods. The requirement in CAS-4 to include subsidized food cost in production cost does not create nexus for input tax credit. Applying the SC tests, the tribunal found the catering service was not integrally connected to, nor necessary for, the manufacturing process; therefore input service credit was rightly denied. en-us Fri, 18 Jun 2010 00:00:00 +0530 Thu, 28 Aug 2025 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77639 CESTAT, CHENNAI held that credit for service tax on outdoor catering services is not allowable because such services were not used in or in relation to the manufacture of the finished excisable goods. The requirement in CAS-4 to include subsidized food cost in production cost does not create nexus for input tax credit. Applying the SC tests, the tribunal found the catering service was not integrally connected to, nor necessary for, the manufacturing process; therefore input service credit was rightly denied. Case-Laws Service Tax Fri, 18 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77639