https://www.taxtmi.com/caselaws?id=220398 CENVAT credit on outdoor catering and guest-house repair services requires a demonstrated nexus with manufacturing or business operations under the CENVAT Credit Rules, 2004. Canteen catering may qualify where it discharges a statutory canteen obligation and its cost forms part of production cost; it was not eligible where the workforce was below the statutory threshold for maintaining a canteen. Guest-house repair and maintenance was also ineligible without evidence that the premises were used for business guests or business meetings connected with operations. Both services fell outside eligible input services, sustaining the demand. en-us Wed, 09 Jan 2013 00:00:00 +0530 Tue, 07 Jan 2014 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220398 CENVAT credit on outdoor catering and guest-house repair services requires a demonstrated nexus with manufacturing or business operations under the CENVAT Credit Rules, 2004. Canteen catering may qualify where it discharges a statutory canteen obligation and its cost forms part of production cost; it was not eligible where the workforce was below the statutory threshold for maintaining a canteen. Guest-house repair and maintenance was also ineligible without evidence that the premises were used for business guests or business meetings connected with operations. Both services fell outside eligible input services, sustaining the demand. Case-Laws Central Excise Wed, 09 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220398