https://www.taxtmi.com/caselaws?id=211259 Outdoor catering services used for a factory canteen were treated as input service under Rule 2(l) of the Cenvat Credit Rules, 2004 because the canteen obligation arose under the Factories Act, 1948 and had an integral nexus with the manufacturing business. The Tribunal applied the principle that input service covers services relating to the business of manufacture, not only those directly used in production, and held that service tax paid on such canteen catering is eligible for Cenvat credit. Contrary authorities were distinguished on their facts. en-us Tue, 31 May 2011 00:00:00 +0530 Fri, 12 Oct 2012 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211259 Outdoor catering services used for a factory canteen were treated as input service under Rule 2(l) of the Cenvat Credit Rules, 2004 because the canteen obligation arose under the Factories Act, 1948 and had an integral nexus with the manufacturing business. The Tribunal applied the principle that input service covers services relating to the business of manufacture, not only those directly used in production, and held that service tax paid on such canteen catering is eligible for Cenvat credit. Contrary authorities were distinguished on their facts. Case-Laws Service Tax Tue, 31 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211259