https://www.taxtmi.com/caselaws?id=214334 Catering service used for factory workers to discharge the statutory canteen obligation under the Factories Act was treated as capable of constituting input service for Cenvat credit, because the duty to provide canteen facilities may be met directly or through an outside caterer. On the facts noted, the service tax paid on such catering service could support credit where the invoices and materials show use for fulfilment of that legal obligation. The dispute was remanded to the adjudicating authority for fresh examination in accordance with law and the Gujarat High Court decision relied upon before the Tribunal. en-us Mon, 09 Apr 2012 00:00:00 +0530 Wed, 30 May 2012 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214334 Catering service used for factory workers to discharge the statutory canteen obligation under the Factories Act was treated as capable of constituting input service for Cenvat credit, because the duty to provide canteen facilities may be met directly or through an outside caterer. On the facts noted, the service tax paid on such catering service could support credit where the invoices and materials show use for fulfilment of that legal obligation. The dispute was remanded to the adjudicating authority for fresh examination in accordance with law and the Gujarat High Court decision relied upon before the Tribunal. Case-Laws Central Excise Mon, 09 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214334