https://www.taxtmi.com/caselaws?id=257698 Cenvat credit was held admissible on service tax paid for outdoor catering and rent-a-cab services used in the factory for employees because both services had an integral nexus with manufacturing operations under the wide definition of input service in Rule 2(l) of the Cenvat Credit Rules, 2004. Canteen facilities provided to workers under the statutory obligation in Section 46 of the Factories Act, 1948 were treated as business-related, and the amendment by Notification No. 3/2011 was applied only prospectively from 1 April 2011. Rent-a-cab services used to transport employees to the factory were also treated as directly connected with production and not as a mere welfare measure. en-us Thu, 26 Feb 2015 00:00:00 +0530 Sat, 05 Mar 2016 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257698 Cenvat credit was held admissible on service tax paid for outdoor catering and rent-a-cab services used in the factory for employees because both services had an integral nexus with manufacturing operations under the wide definition of input service in Rule 2(l) of the Cenvat Credit Rules, 2004. Canteen facilities provided to workers under the statutory obligation in Section 46 of the Factories Act, 1948 were treated as business-related, and the amendment by Notification No. 3/2011 was applied only prospectively from 1 April 2011. Rent-a-cab services used to transport employees to the factory were also treated as directly connected with production and not as a mere welfare measure. Case-Laws Service Tax Thu, 26 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257698