https://www.taxtmi.com/article/detailed?id=6591 Eligibility of Cenvat credit on catering services depends on whether outdoor catering is an input service or excluded as used primarily for employee personal consumption under Rule 2(l)(c). Circular guidance and tribunal/high court authorities distinguish services used primarily for business (creditable when cost is borne by the company and forms part of the cost of taxable output) from those primarily for personal employee consumption (ineligible). Factual elements-cost recovery from employees, nexus to output activity, and statutory obligations-determine creditability. en-us Sat, 19 Dec 2015 08:13:36 +0530 Sat, 19 Dec 2015 08:13:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6591 Eligibility of Cenvat credit on catering services depends on whether outdoor catering is an input service or excluded as used primarily for employee personal consumption under Rule 2(l)(c). Circular guidance and tribunal/high court authorities distinguish services used primarily for business (creditable when cost is borne by the company and forms part of the cost of taxable output) from those primarily for personal employee consumption (ineligible). Factual elements-cost recovery from employees, nexus to output activity, and statutory obligations-determine creditability. Articles Service Tax Sat, 19 Dec 2015 08:13:36 +0530 https://www.taxtmi.com/article/detailed?id=6591