https://www.taxtmi.com/caselaws?id=203979 Cenvat credit on outdoor catering services used to run a mandatory canteen under the Factories Act, 1948 was treated as admissible because the service had a direct nexus with manufacture and was used to discharge a statutory obligation. The remaining issue was factual only: whether the catering expenditure formed part of the cost of production. A Cost Accountant's certificate was produced for the first time, so limited verification by the lower authority was required on that point. The legal position on admissibility of credit for such statutory canteen services was treated as settled in favour of the assessee, subject only to that factual check. en-us Tue, 23 Nov 2010 00:00:00 +0530 Sat, 02 Jul 2011 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203979 Cenvat credit on outdoor catering services used to run a mandatory canteen under the Factories Act, 1948 was treated as admissible because the service had a direct nexus with manufacture and was used to discharge a statutory obligation. The remaining issue was factual only: whether the catering expenditure formed part of the cost of production. A Cost Accountant's certificate was produced for the first time, so limited verification by the lower authority was required on that point. The legal position on admissibility of credit for such statutory canteen services was treated as settled in favour of the assessee, subject only to that factual check. Case-Laws Service Tax Tue, 23 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203979