https://www.taxtmi.com/caselaws?id=212884 The Tribunal upheld that "outdoor catering services" provided in the factory canteen qualify as 'input services' for CENVAT credit, rejecting the Department's argument based on worker count. The Tribunal also denied CENVAT credit for "group insurance service" based on a High Court precedent favoring the assessee. The decision emphasized the importance of legal precedents and consistency in interpreting the CENVAT Credit Rules, underscoring the need for adherence to established legal principles in tax matters. en-us Fri, 11 Nov 2011 00:00:00 +0530 Tue, 24 Apr 2012 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212884 The Tribunal upheld that "outdoor catering services" provided in the factory canteen qualify as 'input services' for CENVAT credit, rejecting the Department's argument based on worker count. The Tribunal also denied CENVAT credit for "group insurance service" based on a High Court precedent favoring the assessee. The decision emphasized the importance of legal precedents and consistency in interpreting the CENVAT Credit Rules, underscoring the need for adherence to established legal principles in tax matters. Case-Laws Service Tax Fri, 11 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212884