https://www.taxtmi.com/article/detailed?id=196 Whether a factory canteen is an input service under Rule 2(l) turns on whether canteen services are welfare activities separate from business or whether they fall within the inclusive second limb of Rule 2(l) as activities relating to business. The inclusive limb uses "such as" illustratively, permitting services that benefit the workforce and indirectly facilitate manufacture to qualify as input services; payment of fringe benefit tax on canteen expenses was noted as supporting their business character. en-us Sun, 12 Oct 2008 00:00:00 +0530 Thu, 10 Dec 2009 21:44:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=196 Whether a factory canteen is an input service under Rule 2(l) turns on whether canteen services are welfare activities separate from business or whether they fall within the inclusive second limb of Rule 2(l) as activities relating to business. The inclusive limb uses "such as" illustratively, permitting services that benefit the workforce and indirectly facilitate manufacture to qualify as input services; payment of fringe benefit tax on canteen expenses was noted as supporting their business character. Articles Cenvat Credit Sun, 12 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=196