https://www.taxtmi.com/caselaws?id=209081 Service tax paid on outdoor catering services used in a factory canteen was treated as eligible input service for Cenvat credit. The analysis applied the Larger Bench ruling in GTC Industries and the Gujarat High Court's view that canteen under the Factories Act is a statutory and indispensable incident of manufacture. On that basis, outdoor catering services for the factory canteen fell within the scope of input service, and no separate showing that the catering cost formed part of the assessable value or cost of production was required. Credit was therefore available to the assessee. en-us Mon, 07 Mar 2011 00:00:00 +0530 Wed, 16 Mar 2016 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209081 Service tax paid on outdoor catering services used in a factory canteen was treated as eligible input service for Cenvat credit. The analysis applied the Larger Bench ruling in GTC Industries and the Gujarat High Court's view that canteen under the Factories Act is a statutory and indispensable incident of manufacture. On that basis, outdoor catering services for the factory canteen fell within the scope of input service, and no separate showing that the catering cost formed part of the assessable value or cost of production was required. Credit was therefore available to the assessee. Case-Laws Central Excise Mon, 07 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209081