https://www.taxtmi.com/caselaws?id=268037 The High Court ruled in favor of the assessee, determining that outdoor catering services availed by the appellant qualified as 'input services' under the CENVAT Credit Rules. The Tribunal's decision to disallow CENVAT credit for catering services was overturned, emphasizing that services mandated by law, such as outdoor catering under the Factories Act, are integrally connected with the business of manufacturing. The Court directed the Excise Authorities to verify the CENVAT credit reversed by the assessee for compliance. en-us Thu, 25 Jun 2015 00:00:00 +0530 Thu, 19 Nov 2015 06:38:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268037 The High Court ruled in favor of the assessee, determining that outdoor catering services availed by the appellant qualified as 'input services' under the CENVAT Credit Rules. The Tribunal's decision to disallow CENVAT credit for catering services was overturned, emphasizing that services mandated by law, such as outdoor catering under the Factories Act, are integrally connected with the business of manufacturing. The Court directed the Excise Authorities to verify the CENVAT credit reversed by the assessee for compliance. Case-Laws Service Tax Thu, 25 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268037