https://www.taxtmi.com/caselaws?id=212203 Cenvat credit was held admissible on service tax paid for outdoor catering used in a factory canteen. The court treated the canteen facility, provided in discharge of a statutory obligation under the Factories Act, as part of the cost structure of the final product and as a service used directly or indirectly in or in relation to manufacture and business activities. Because the definition of input service under the Cenvat Credit Rules is inclusive, the service qualified for credit even though outdoor catering was not expressly named. The assessee was therefore entitled to the credit and the appeal failed. en-us Fri, 08 Apr 2011 00:00:00 +0530 Wed, 30 May 2012 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212203 Cenvat credit was held admissible on service tax paid for outdoor catering used in a factory canteen. The court treated the canteen facility, provided in discharge of a statutory obligation under the Factories Act, as part of the cost structure of the final product and as a service used directly or indirectly in or in relation to manufacture and business activities. Because the definition of input service under the Cenvat Credit Rules is inclusive, the service qualified for credit even though outdoor catering was not expressly named. The assessee was therefore entitled to the credit and the appeal failed. Case-Laws Service Tax Fri, 08 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212203