https://www.taxtmi.com/caselaws?id=256045 Cenvat credit was treated as admissible on service tax paid for outdoor catering, maintenance of lawns and gardens, maintenance of a cycle stand, and upkeep of a guest house, because each service was connected to the factory's business requirements. Outdoor catering for the canteen was allowed as the canteen facility was mandatory for workers under the Factories Act. Maintenance of lawns and gardens was allowed where it was required by the Pollution Control Board as a condition for operating the factory. Cycle stand maintenance was treated as a necessary worker , and guest house upkeep was accepted as a business necessity due to the factory's location outside city limits. en-us Thu, 08 May 2014 00:00:00 +0530 Mon, 02 Feb 2015 11:29:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256045 Cenvat credit was treated as admissible on service tax paid for outdoor catering, maintenance of lawns and gardens, maintenance of a cycle stand, and upkeep of a guest house, because each service was connected to the factory's business requirements. Outdoor catering for the canteen was allowed as the canteen facility was mandatory for workers under the Factories Act. Maintenance of lawns and gardens was allowed where it was required by the Pollution Control Board as a condition for operating the factory. Cycle stand maintenance was treated as a necessary worker , and guest house upkeep was accepted as a business necessity due to the factory's location outside city limits. Case-Laws Service Tax Thu, 08 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256045