https://www.taxtmi.com/caselaws?id=255749 Outdoor catering service used to provide food to factory employees was treated as having a direct nexus with manufacture, because the canteen expenditure formed part of production cost and served a business-related welfare function. Statutory obligation under Section 46 of the Factories Act was not a precondition for Cenvat credit. The number of employees in the factory was immaterial to eligibility, so credit on outdoor catering service was stated to be admissible regardless of whether the workforce exceeded 250. en-us Wed, 09 Jul 2014 00:00:00 +0530 Tue, 22 Sep 2015 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255749 Outdoor catering service used to provide food to factory employees was treated as having a direct nexus with manufacture, because the canteen expenditure formed part of production cost and served a business-related welfare function. Statutory obligation under Section 46 of the Factories Act was not a precondition for Cenvat credit. The number of employees in the factory was immaterial to eligibility, so credit on outdoor catering service was stated to be admissible regardless of whether the workforce exceeded 250. Case-Laws Service Tax Wed, 09 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255749