https://www.taxtmi.com/caselaws?id=209716 The Tribunal ruled in favor of the appellant, a cigarette manufacturer, allowing cenvat credit for service tax paid on catering services for the factory canteen. The decision aligned with the necessity of canteen facilities for manufacturing activities, as per the Factories Act, 1948, and previous case law. The Tribunal emphasized the connection between services provided and the manufacturing process, rejecting the Revenue's appeals based on the High Court of Bombay's ruling. The interpretation of legal precedents supported the appellant's eligibility for cenvat credit, leading to the dismissal of the Revenue's challenges. en-us Fri, 07 Oct 2011 00:00:00 +0530 Fri, 03 Feb 2012 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209716 The Tribunal ruled in favor of the appellant, a cigarette manufacturer, allowing cenvat credit for service tax paid on catering services for the factory canteen. The decision aligned with the necessity of canteen facilities for manufacturing activities, as per the Factories Act, 1948, and previous case law. The Tribunal emphasized the connection between services provided and the manufacturing process, rejecting the Revenue's appeals based on the High Court of Bombay's ruling. The interpretation of legal precedents supported the appellant's eligibility for cenvat credit, leading to the dismissal of the Revenue's challenges. Case-Laws Service Tax Fri, 07 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209716