https://www.taxtmi.com/caselaws?id=208546 The case involved a dispute over the eligibility of outdoor catering services for Cenvat credit under the Central Excise Tariff Act, 1985. The Commissioner (Appeals) allowed the credit based on the definition of input service, emphasizing the nexus with the manufacturing business. The Department appealed, arguing catering services are not directly related to manufacturing. The court stressed the importance of services required by labor laws and compliance with legal requirements for Cenvat credit eligibility. The lack of examination on labor law requirements led to setting aside the decision for a fresh review. The judgment highlighted the need for a clear nexus with manufacturing and compliance with labor laws for Cenvat credit eligibility. en-us Thu, 18 Aug 2011 00:00:00 +0530 Wed, 13 Nov 2013 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208546 The case involved a dispute over the eligibility of outdoor catering services for Cenvat credit under the Central Excise Tariff Act, 1985. The Commissioner (Appeals) allowed the credit based on the definition of input service, emphasizing the nexus with the manufacturing business. The Department appealed, arguing catering services are not directly related to manufacturing. The court stressed the importance of services required by labor laws and compliance with legal requirements for Cenvat credit eligibility. The lack of examination on labor law requirements led to setting aside the decision for a fresh review. The judgment highlighted the need for a clear nexus with manufacturing and compliance with labor laws for Cenvat credit eligibility. Case-Laws Central Excise Thu, 18 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208546