https://www.taxtmi.com/caselaws?id=254786 Banking and financial services used by a manufacturer were treated as input services because the definition extends to services used in relation to business, not only those directly used in production. Prior Tribunal decisions supported this wider construction, and cenvat credit was allowed. Outdoor catering services for canteen facilities were also treated as input services because they were connected with the business of manufacture; the statutory canteen obligation under the Factories Act reinforced the nexus with manufacture. Cenvat credit was allowed on those services as well, and the Revenue's challenge failed. The ruling applies Rule 2(l) of the Cenvat Credit Rules, 2004 on a business-nexus basis. en-us Tue, 28 Oct 2014 00:00:00 +0530 Wed, 31 Dec 2014 07:47:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254786 Banking and financial services used by a manufacturer were treated as input services because the definition extends to services used in relation to business, not only those directly used in production. Prior Tribunal decisions supported this wider construction, and cenvat credit was allowed. Outdoor catering services for canteen facilities were also treated as input services because they were connected with the business of manufacture; the statutory canteen obligation under the Factories Act reinforced the nexus with manufacture. Cenvat credit was allowed on those services as well, and the Revenue's challenge failed. The ruling applies Rule 2(l) of the Cenvat Credit Rules, 2004 on a business-nexus basis. Case-Laws Central Excise Tue, 28 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254786