https://www.taxtmi.com/caselaws?id=262241 Outdoor catering services used to operate a statutorily required factory canteen were held to have sufficient nexus with manufacture and the business of the assessee, so they qualified as input services for CENVAT credit under the Cenvat Credit Rules, 2004. The Court applied the settled broad definition of input service, covering services used directly or indirectly in relation to manufacture and those integrally connected with business operations. Credit was, however, not available to the extent the service tax burden was recovered from employees, but that issue had already been reversed and called for no further interference. en-us Fri, 26 Jun 2015 00:00:00 +0530 Wed, 05 Aug 2015 06:34:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262241 Outdoor catering services used to operate a statutorily required factory canteen were held to have sufficient nexus with manufacture and the business of the assessee, so they qualified as input services for CENVAT credit under the Cenvat Credit Rules, 2004. The Court applied the settled broad definition of input service, covering services used directly or indirectly in relation to manufacture and those integrally connected with business operations. Credit was, however, not available to the extent the service tax burden was recovered from employees, but that issue had already been reversed and called for no further interference. Case-Laws Service Tax Fri, 26 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262241