https://www.taxtmi.com/caselaws?id=213610 Outdoor canteen or caterer services used for a factory canteen were treated as input service for CENVAT credit because they had a nexus with, and an integral connection to, the manufacture of final products and the business of manufacture. The factory canteen was mandatory under the Factories Act and operated as a welfare measure for workers, which supported the manufacturing activity. An objection that workers bore part of the service cost was not part of the original departmental case and did not change the credit eligibility. The denial of CENVAT credit was therefore unjustified, and the order allowing credit was sustained. en-us Wed, 29 Jun 2011 00:00:00 +0530 Fri, 21 Jun 2013 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213610 Outdoor canteen or caterer services used for a factory canteen were treated as input service for CENVAT credit because they had a nexus with, and an integral connection to, the manufacture of final products and the business of manufacture. The factory canteen was mandatory under the Factories Act and operated as a welfare measure for workers, which supported the manufacturing activity. An objection that workers bore part of the service cost was not part of the original departmental case and did not change the credit eligibility. The denial of CENVAT credit was therefore unjustified, and the order allowing credit was sustained. Case-Laws Service Tax Wed, 29 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213610