https://www.taxtmi.com/caselaws?id=209432 The Tribunal affirmed the respondent's entitlement to claim CENVAT credit on LPG used in the canteen for workers, emphasizing its integral role in manufacturing activities. Citing statutory requirements and precedents, the Tribunal held that expenses related to canteen facilities are essential for the manufacturing process, making them eligible for input credit. The decision clarifies that any input contributing directly or indirectly to manufacturing qualifies for credit, aligning with the objective of facilitating smooth manufacturing operations within regulatory frameworks. The Revenue's appeal was dismissed, upholding the respondent's right to claim credit on canteen-related expenses. en-us Thu, 09 Dec 2010 00:00:00 +0530 Fri, 19 Jul 2013 19:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209432 The Tribunal affirmed the respondent's entitlement to claim CENVAT credit on LPG used in the canteen for workers, emphasizing its integral role in manufacturing activities. Citing statutory requirements and precedents, the Tribunal held that expenses related to canteen facilities are essential for the manufacturing process, making them eligible for input credit. The decision clarifies that any input contributing directly or indirectly to manufacturing qualifies for credit, aligning with the objective of facilitating smooth manufacturing operations within regulatory frameworks. The Revenue's appeal was dismissed, upholding the respondent's right to claim credit on canteen-related expenses. Case-Laws Service Tax Thu, 09 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209432