https://www.taxtmi.com/caselaws?id=214239 The Appellate Tribunal CESTAT, Bangalore upheld the Commissioner's decision to grant CENVAT credit on outdoor catering services for factory workers to the respondent for November 2008. The Tribunal emphasized the importance of meeting specific criteria, such as employing over 250 workers and not recovering any amount from them for the service. The decision was based on previous judgments highlighting the integral nature of providing food to factory workers and the mandatory provision under the Factories Act, 1948. The matter was directed back to the original authority for verification of relevant facts before granting the credit. en-us Wed, 28 Sep 2011 00:00:00 +0530 Thu, 21 Jun 2012 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214239 The Appellate Tribunal CESTAT, Bangalore upheld the Commissioner's decision to grant CENVAT credit on outdoor catering services for factory workers to the respondent for November 2008. The Tribunal emphasized the importance of meeting specific criteria, such as employing over 250 workers and not recovering any amount from them for the service. The decision was based on previous judgments highlighting the integral nature of providing food to factory workers and the mandatory provision under the Factories Act, 1948. The matter was directed back to the original authority for verification of relevant facts before granting the credit. Case-Laws Service Tax Wed, 28 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214239