https://www.taxtmi.com/forum/issue?id=4889 CENVAT credit is not available for employer-provided canteen services used for employees' personal consumption due to the amended Input Services definition. Recoveries from employees for subsidised food may be taxable as the service portion of food supply, unless the canteen both lacks air conditioning/central heating throughout the year and does not hold a licence to serve alcoholic beverages; if taxable, the employer must discharge service tax and cannot take CENVAT credit for such services. en-us Fri, 02 Nov 2012 10:16:25 +0530 Thu, 23 Jan 2025 15:57:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4889 CENVAT credit is not available for employer-provided canteen services used for employees' personal consumption due to the amended Input Services definition. Recoveries from employees for subsidised food may be taxable as the service portion of food supply, unless the canteen both lacks air conditioning/central heating throughout the year and does not hold a licence to serve alcoholic beverages; if taxable, the employer must discharge service tax and cannot take CENVAT credit for such services. Discussion-Forum Service Tax Fri, 02 Nov 2012 10:16:25 +0530 https://www.taxtmi.com/forum/issue?id=4889