https://www.taxtmi.com/caselaws?id=221510 CENVAT credit was treated as admissible for outdoor catering service and manpower recruitment service used to run the factory canteen, because services used in the course of the assessee's manufacturing business were treated as input services under Rule 2(1) of the CENVAT Credit Rules, 2004. The absence of any allegation that amounts were recovered from employees for subsidised food supported the credit claim. Following earlier Tribunal and High Court views on canteen-related services, the Revenue's appeal was dismissed and the credit was upheld. en-us Fri, 04 May 2012 00:00:00 +0530 Thu, 14 Mar 2013 05:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221510 CENVAT credit was treated as admissible for outdoor catering service and manpower recruitment service used to run the factory canteen, because services used in the course of the assessee's manufacturing business were treated as input services under Rule 2(1) of the CENVAT Credit Rules, 2004. The absence of any allegation that amounts were recovered from employees for subsidised food supported the credit claim. Following earlier Tribunal and High Court views on canteen-related services, the Revenue's appeal was dismissed and the credit was upheld. Case-Laws Service Tax Fri, 04 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221510