https://www.taxtmi.com/caselaws?id=204471 The Cenvat Credit Rules, 2004 treat input service broadly and include services used directly or indirectly in manufacture, as well as services connected with business activities. Outdoor catering was treated as a statutory and business-related obligation under the Factories Act and part of the cost of production. Rent-a-cab transport was linked to employee access to the factory and supported manufacturing and business operations. Group health insurance was also treated as connected with employment and business obligations. On that basis, these employee-related services qualified as input services, and service tax paid on them was admissible as Cenvat credit. en-us Fri, 08 Apr 2011 00:00:00 +0530 Fri, 22 Aug 2025 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204471 The Cenvat Credit Rules, 2004 treat input service broadly and include services used directly or indirectly in manufacture, as well as services connected with business activities. Outdoor catering was treated as a statutory and business-related obligation under the Factories Act and part of the cost of production. Rent-a-cab transport was linked to employee access to the factory and supported manufacturing and business operations. Group health insurance was also treated as connected with employment and business obligations. On that basis, these employee-related services qualified as input services, and service tax paid on them was admissible as Cenvat credit. Case-Laws Service Tax Fri, 08 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204471