https://www.taxtmi.com/caselaws?id=78203 HC held the definition of "input service" under Rule 2(l) is wide, covering services directly or indirectly used in manufacture and those used in the business of manufacture. Outdoor catering services, being integrally connected with the business of cement manufacture, qualified as input services and service tax credit was allowed. However, where the service tax is borne by the ultimate consumer (the worker), the manufacturer cannot claim credit for that portion; proportionate credit attributable to the cost of food recovered from employees/workers was disallowed. en-us Mon, 25 Oct 2010 00:00:00 +0530 Wed, 24 Jun 2026 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78203 HC held the definition of "input service" under Rule 2(l) is wide, covering services directly or indirectly used in manufacture and those used in the business of manufacture. Outdoor catering services, being integrally connected with the business of cement manufacture, qualified as input services and service tax credit was allowed. However, where the service tax is borne by the ultimate consumer (the worker), the manufacturer cannot claim credit for that portion; proportionate credit attributable to the cost of food recovered from employees/workers was disallowed. Case-Laws Central Excise Mon, 25 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78203