https://www.taxtmi.com/caselaws?id=249148 Cenvat credit was held admissible on outdoor catering for a factory canteen, manpower supply for maintenance of lawns and green belt, and maintenance of a cycle stand for workers. The canteen service was treated as eligible because the canteen was a statutory requirement for a factory employing more than 250 workers and no amount was recovered from employees. Services for lawn and green belt maintenance were found to have a nexus with manufacture because they were obtained to comply with pollution control directions and were necessary for carrying on manufacturing operations. The cycle stand service was also treated as creditable on the basis of similar matters. Denial of credit was therefore unsustainable. en-us Tue, 03 Sep 2013 00:00:00 +0530 Sat, 05 Jul 2014 11:40:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249148 Cenvat credit was held admissible on outdoor catering for a factory canteen, manpower supply for maintenance of lawns and green belt, and maintenance of a cycle stand for workers. The canteen service was treated as eligible because the canteen was a statutory requirement for a factory employing more than 250 workers and no amount was recovered from employees. Services for lawn and green belt maintenance were found to have a nexus with manufacture because they were obtained to comply with pollution control directions and were necessary for carrying on manufacturing operations. The cycle stand service was also treated as creditable on the basis of similar matters. Denial of credit was therefore unsustainable. Case-Laws Central Excise Tue, 03 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249148