https://www.taxtmi.com/caselaws?id=219025 CENVAT credit under Rule 2(l) was treated as available for rent-a-cab service and telephone service because both had a sufficient nexus with the business of manufacture: employee transport and business communication were held to fall within input service. Outdoor catering service was considered capable of qualifying where it related to a mandatory factory canteen under the Factories Act, because such a service may bear an integral connection with manufacturing and form part of production cost. However, the outdoor catering issue required factual verification, so it was remitted for fresh examination and evidence. en-us Fri, 10 Feb 2012 00:00:00 +0530 Thu, 04 Oct 2012 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219025 CENVAT credit under Rule 2(l) was treated as available for rent-a-cab service and telephone service because both had a sufficient nexus with the business of manufacture: employee transport and business communication were held to fall within input service. Outdoor catering service was considered capable of qualifying where it related to a mandatory factory canteen under the Factories Act, because such a service may bear an integral connection with manufacturing and form part of production cost. However, the outdoor catering issue required factual verification, so it was remitted for fresh examination and evidence. Case-Laws Central Excise Fri, 10 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219025