https://www.taxtmi.com/caselaws?id=234589 The Tribunal upheld the Commissioner (Appeals) decision, allowing CENVAT credit on Service Tax paid for catering services as input services for manufacturing finished goods. Relying on a High Court precedent establishing the permissibility of such credit under the Factory Act, the Tribunal emphasized the essential nature of catering services in factory operations. The decision highlights the significance of statutory obligations and the indirect relationship between certain services and manufacturing activities in determining eligibility for CENVAT credit on Service Tax paid. en-us Fri, 08 Jun 2012 00:00:00 +0530 Mon, 06 May 2013 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234589 The Tribunal upheld the Commissioner (Appeals) decision, allowing CENVAT credit on Service Tax paid for catering services as input services for manufacturing finished goods. Relying on a High Court precedent establishing the permissibility of such credit under the Factory Act, the Tribunal emphasized the essential nature of catering services in factory operations. The decision highlights the significance of statutory obligations and the indirect relationship between certain services and manufacturing activities in determining eligibility for CENVAT credit on Service Tax paid. Case-Laws Service Tax Fri, 08 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234589