https://www.taxtmi.com/caselaws?id=209819 Input service credit on outdoor catering service was held admissible where the assessee did not recover any amount from employees and the cost of food formed part of the assessable value. The controlling principle applied was that welfare-oriented catering services can qualify for credit when the expense is embedded in business valuation and there is no employee recovery. On those facts, the Revenue's challenge failed and the earlier orders allowing credit were affirmed. en-us Tue, 05 Apr 2011 00:00:00 +0530 Wed, 10 Jul 2013 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209819 Input service credit on outdoor catering service was held admissible where the assessee did not recover any amount from employees and the cost of food formed part of the assessable value. The controlling principle applied was that welfare-oriented catering services can qualify for credit when the expense is embedded in business valuation and there is no employee recovery. On those facts, the Revenue's challenge failed and the earlier orders allowing credit were affirmed. Case-Laws Service Tax Tue, 05 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209819