https://www.taxtmi.com/caselaws?id=264276 CENVAT credit was held admissible on services having a direct nexus with manufacturing operations or statutory compliance. Credit on canteen-related manpower services was allowed because the canteen formed part of the manufacturing establishment and there was no outdoor catering or employee tax recovery. Gardening expenses were allowed as the green-belt activity was tied to factory operations and pollution-control conditions. Cleaning expenses for the residential colony were also allowed because the colony was treated as part of the industrial township supporting the factory. Proportionate disallowance from vehicle hiring charges was set aside because the show-cause notice had not alleged such a disallowance. en-us Wed, 29 Oct 2014 00:00:00 +0530 Tue, 17 May 2016 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264276 CENVAT credit was held admissible on services having a direct nexus with manufacturing operations or statutory compliance. Credit on canteen-related manpower services was allowed because the canteen formed part of the manufacturing establishment and there was no outdoor catering or employee tax recovery. Gardening expenses were allowed as the green-belt activity was tied to factory operations and pollution-control conditions. Cleaning expenses for the residential colony were also allowed because the colony was treated as part of the industrial township supporting the factory. Proportionate disallowance from vehicle hiring charges was set aside because the show-cause notice had not alleged such a disallowance. Case-Laws Service Tax Wed, 29 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264276