https://www.taxtmi.com/caselaws?id=201760 The Tribunal dismissed the Revenue's appeal and affirmed the respondent's entitlement to avail CENVAT credit on outdoor catering services provided from September 2007 to June 2008. The Tribunal found that the outdoor catering service was integrally connected to the business of manufacturing final products, citing a judgment of the Honorable Bombay High Court (Nagpur Bench) in a similar case. The absence of any dispute regarding the provision of free food to workers further supported the conclusion that the service qualified as an input service under Rule 2(l) of the CENVAT Credit Rules, 2004. en-us Tue, 21 Dec 2010 00:00:00 +0530 Sun, 30 Jan 2011 09:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201760 The Tribunal dismissed the Revenue's appeal and affirmed the respondent's entitlement to avail CENVAT credit on outdoor catering services provided from September 2007 to June 2008. The Tribunal found that the outdoor catering service was integrally connected to the business of manufacturing final products, citing a judgment of the Honorable Bombay High Court (Nagpur Bench) in a similar case. The absence of any dispute regarding the provision of free food to workers further supported the conclusion that the service qualified as an input service under Rule 2(l) of the CENVAT Credit Rules, 2004. Case-Laws Service Tax Tue, 21 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201760