https://www.taxtmi.com/caselaws?id=241767 CENVAT credit was held admissible on construction service used to build a canteen within the factory premises. The input service definition under Rule 2(1) of the Cenvat Credit Rules, 2004 was read to include services used in relation to setting up a factory, and the term factory was understood with reference to the entire area where manufacturing is carried on. Because the canteen was located inside the factory campus and providing it was a statutory requirement under the Factories Act, the service was treated as sufficiently connected with factory operations. Services indispensable to running the factory may qualify as input service even if not directly used in manufacture. en-us Thu, 29 Aug 2013 00:00:00 +0530 Sat, 14 Dec 2013 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241767 CENVAT credit was held admissible on construction service used to build a canteen within the factory premises. The input service definition under Rule 2(1) of the Cenvat Credit Rules, 2004 was read to include services used in relation to setting up a factory, and the term factory was understood with reference to the entire area where manufacturing is carried on. Because the canteen was located inside the factory campus and providing it was a statutory requirement under the Factories Act, the service was treated as sufficiently connected with factory operations. Services indispensable to running the factory may qualify as input service even if not directly used in manufacture. Case-Laws Service Tax Thu, 29 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241767