https://www.taxtmi.com/caselaws?id=220398 CENVAT credit on outdoor catering service used in a factory canteen was held inadmissible because the assessee employed fewer than 250 workers and had no statutory obligation to maintain a canteen, so the required nexus with manufacturing was not established. Credit on repair and maintenance of the guest house was also denied because the claimed business use was unsupported by evidence and the service was not shown to relate to manufacturing or business operations. The article states that both services fell outside the scope of eligible input services under Rule 2(l) of the CENVAT Credit Rules, 2004, and the demand was sustained. 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 service used in a factory canteen was held inadmissible because the assessee employed fewer than 250 workers and had no statutory obligation to maintain a canteen, so the required nexus with manufacturing was not established. Credit on repair and maintenance of the guest house was also denied because the claimed business use was unsupported by evidence and the service was not shown to relate to manufacturing or business operations. The article states that both services fell outside the scope of eligible input services under Rule 2(l) of the CENVAT Credit Rules, 2004, and the demand was sustained. Case-Laws Central Excise Wed, 09 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220398