https://www.taxtmi.com/caselaws?id=209716 Service tax paid on catering services used for a factory canteen was treated as eligible for Cenvat credit because the canteen facility was statutorily required for workers under the Factories Act and had a nexus with the manufacture of final products and the business of manufacture. The analysis followed an earlier decision in the assessee's own case and applied the Supreme Court-based view on input service eligibility for such worker welfare facilities. Cenvat credit was therefore admissible, and the Revenue's challenge failed. 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 Service tax paid on catering services used for a factory canteen was treated as eligible for Cenvat credit because the canteen facility was statutorily required for workers under the Factories Act and had a nexus with the manufacture of final products and the business of manufacture. The analysis followed an earlier decision in the assessee's own case and applied the Supreme Court-based view on input service eligibility for such worker welfare facilities. Cenvat credit was therefore admissible, and the Revenue's challenge failed. Case-Laws Service Tax Fri, 07 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209716