https://www.taxtmi.com/caselaws?id=257802 Outdoor catering used to provide mandatory canteen facilities for factory employees qualifies as input service under Rule 2(l) of the CENVAT Credit Rules, because the service is integrally connected with manufacturing business and is required by law under the Factories Act. CENVAT credit is therefore admissible for the relevant prior period. The 2011 amendment excluding outdoor catering services applies only from its stated commencement on 1 April 2011 and does not operate retrospectively in the absence of express legislative intent. The disputed credit was accordingly upheld and the Revenue's challenge failed. en-us Fri, 13 Feb 2015 00:00:00 +0530 Sat, 05 Mar 2016 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257802 Outdoor catering used to provide mandatory canteen facilities for factory employees qualifies as input service under Rule 2(l) of the CENVAT Credit Rules, because the service is integrally connected with manufacturing business and is required by law under the Factories Act. CENVAT credit is therefore admissible for the relevant prior period. The 2011 amendment excluding outdoor catering services applies only from its stated commencement on 1 April 2011 and does not operate retrospectively in the absence of express legislative intent. The disputed credit was accordingly upheld and the Revenue's challenge failed. Case-Laws Service Tax Fri, 13 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257802