https://www.taxtmi.com/caselaws?id=270185 The Tribunal upheld the Commissioner's decision to allow cenvat credit on outdoor catering services, finding that the services were not primarily for personal consumption but to enhance the working environment for manufacturing activities. The Tribunal distinguished a previous case cited by the Revenue, emphasizing that no amounts were recovered from employees for the catering service in this instance. Consequently, the Tribunal dismissed the Revenue's appeal and the Cross Objection filed by the appellant, affirming the allowance of cenvat credit based on the specific circumstances and purpose of the catering service. en-us Wed, 29 Jul 2015 00:00:00 +0530 Thu, 31 Dec 2015 12:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270185 The Tribunal upheld the Commissioner's decision to allow cenvat credit on outdoor catering services, finding that the services were not primarily for personal consumption but to enhance the working environment for manufacturing activities. The Tribunal distinguished a previous case cited by the Revenue, emphasizing that no amounts were recovered from employees for the catering service in this instance. Consequently, the Tribunal dismissed the Revenue's appeal and the Cross Objection filed by the appellant, affirming the allowance of cenvat credit based on the specific circumstances and purpose of the catering service. Case-Laws Central Excise Wed, 29 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270185