https://www.taxtmi.com/caselaws?id=257626 The Tribunal ruled in favor of the respondent, allowing CENVAT credit for outdoor catering services. It held that outdoor catering services were essential input services for business operations, emphasizing the integral connection of the service with manufacturing costs. The Tribunal rejected the Revenue's argument that the services were not directly related to manufacturing activities, stating that the legislation recognized the necessity of canteen services regardless of the number of employees. The judgment clarified that the eligibility for CENVAT credit was not contingent on the number of workers, ultimately dismissing the Revenue's appeal. en-us Mon, 08 Dec 2014 00:00:00 +0530 Fri, 13 May 2016 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257626 The Tribunal ruled in favor of the respondent, allowing CENVAT credit for outdoor catering services. It held that outdoor catering services were essential input services for business operations, emphasizing the integral connection of the service with manufacturing costs. The Tribunal rejected the Revenue's argument that the services were not directly related to manufacturing activities, stating that the legislation recognized the necessity of canteen services regardless of the number of employees. The judgment clarified that the eligibility for CENVAT credit was not contingent on the number of workers, ultimately dismissing the Revenue's appeal. Case-Laws Service Tax Mon, 08 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257626