https://www.taxtmi.com/caselaws?id=244778 Entitlement to Cenvat credit on catering service was linked to the factory's statutory canteen obligation under the Factories Act, 1948, and had to be examined in light of precedent permitting such credit subject to reversal of the employee-borne service tax portion. The claim on rent-a-cab service was not adequately examined on the existing record, and relevant facts had to be placed before the original authority. As both issues required further factual and legal consideration, the impugned order was set aside and the matter remanded for fresh adjudication, with liberty to apply the relevant case law and circulars. en-us Wed, 17 Jul 2013 00:00:00 +0530 Sat, 08 Mar 2014 05:25:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244778 Entitlement to Cenvat credit on catering service was linked to the factory's statutory canteen obligation under the Factories Act, 1948, and had to be examined in light of precedent permitting such credit subject to reversal of the employee-borne service tax portion. The claim on rent-a-cab service was not adequately examined on the existing record, and relevant facts had to be placed before the original authority. As both issues required further factual and legal consideration, the impugned order was set aside and the matter remanded for fresh adjudication, with liberty to apply the relevant case law and circulars. Case-Laws Central Excise Wed, 17 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244778