https://www.taxtmi.com/caselaws?id=258372 The High Court upheld the Tribunal's decision allowing the first respondent to avail CENVAT Credit for canteen services and outward freight, treating them as 'Input Services' related to the business of manufacturing final products. The Court emphasized the broad interpretation of 'input service' to include services integral to the manufacturing process. The appeal by the Revenue was dismissed, affirming the Tribunal's decision, with directions to verify the CENVAT credit proportionate to the cost of food borne by employees. en-us Fri, 20 Mar 2015 00:00:00 +0530 Tue, 07 Apr 2015 06:05:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258372 The High Court upheld the Tribunal's decision allowing the first respondent to avail CENVAT Credit for canteen services and outward freight, treating them as 'Input Services' related to the business of manufacturing final products. The Court emphasized the broad interpretation of 'input service' to include services integral to the manufacturing process. The appeal by the Revenue was dismissed, affirming the Tribunal's decision, with directions to verify the CENVAT credit proportionate to the cost of food borne by employees. Case-Laws Service Tax Fri, 20 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258372