https://www.taxtmi.com/caselaws?id=267189 Cenvat credit was examined for outdoor catering and canteen services mandated under the Factories Act, 1948, and for guest house maintenance and related catering services. The text states that canteen services required by statute and integrally connected with manufacturing or business operations are not treated as services used primarily for employees' personal consumption, so credit is admissible. It further states that guest house-related services used for upkeep and for accommodating employees visiting the factory fall within a wide input service definition for the relevant period, with credit allowed except for two invoices dated after the amendment period. The stated ratio is that business-linked, employee-related services remain eligible unless the amended exclusion squarely applies. en-us Mon, 07 Sep 2015 00:00:00 +0530 Sat, 31 Oct 2015 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267189 Cenvat credit was examined for outdoor catering and canteen services mandated under the Factories Act, 1948, and for guest house maintenance and related catering services. The text states that canteen services required by statute and integrally connected with manufacturing or business operations are not treated as services used primarily for employees' personal consumption, so credit is admissible. It further states that guest house-related services used for upkeep and for accommodating employees visiting the factory fall within a wide input service definition for the relevant period, with credit allowed except for two invoices dated after the amendment period. The stated ratio is that business-linked, employee-related services remain eligible unless the amended exclusion squarely applies. Case-Laws Service Tax Mon, 07 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267189