https://www.taxtmi.com/caselaws?id=235802 Cenvat credit was admissible on outdoor catering, gardening and landscaping, cleaning, and rent-a-cab services where the services were used to meet factory compliance requirements and support manufacturing operations. Outdoor catering related to statutory canteen facilities under the Factories Act, gardening and landscaping maintained the green belt in line with pollution control norms, cleaning kept the factory compliant as neat and dust-free, and rent-a-cab transported workers and employees to and from the factory. Because each service had a direct nexus with the business of manufacture and lawful continuation of operations, disallowance of credit on the ground of no nexus was unsustainable. en-us Tue, 04 Jun 2013 00:00:00 +0530 Sat, 03 Oct 2015 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235802 Cenvat credit was admissible on outdoor catering, gardening and landscaping, cleaning, and rent-a-cab services where the services were used to meet factory compliance requirements and support manufacturing operations. Outdoor catering related to statutory canteen facilities under the Factories Act, gardening and landscaping maintained the green belt in line with pollution control norms, cleaning kept the factory compliant as neat and dust-free, and rent-a-cab transported workers and employees to and from the factory. Because each service had a direct nexus with the business of manufacture and lawful continuation of operations, disallowance of credit on the ground of no nexus was unsustainable. Case-Laws Central Excise Tue, 04 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235802