https://www.taxtmi.com/caselaws?id=203977 Outdoor catering service used to run a canteen mandated under the Factories Act, 1948 falls within the wide inclusive definition of input services under the Cenvat Credit Rules, 2004. Because the employer is statutorily required to maintain the canteen and faces penal consequences for non-compliance, the service is treated as integral to the manufacturing business rather than a voluntary welfare expense. On that basis, Cenvat credit on the catering service is admissible and denial of credit is unsustainable. en-us Wed, 08 Dec 2010 00:00:00 +0530 Tue, 28 Jun 2011 09:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203977 Outdoor catering service used to run a canteen mandated under the Factories Act, 1948 falls within the wide inclusive definition of input services under the Cenvat Credit Rules, 2004. Because the employer is statutorily required to maintain the canteen and faces penal consequences for non-compliance, the service is treated as integral to the manufacturing business rather than a voluntary welfare expense. On that basis, Cenvat credit on the catering service is admissible and denial of credit is unsustainable. Case-Laws Service Tax Wed, 08 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203977