https://www.taxtmi.com/caselaws?id=326721 The High Court of Madras upheld the Tribunal's decision allowing a manufacturer to avail credit for service tax on outdoor catering services as input services. The Court emphasized factual findings supporting the eligibility of catering services as input services and dismissed the Revenue's appeal. It clarified the interpretation of Rule 2(l) of the CENVAT Credit Rules and highlighted the timing of relevant notifications, ultimately ruling against the Revenue and affirming the eligibility of outdoor catering services as input services. en-us Thu, 17 Mar 2016 00:00:00 +0530 Sat, 23 Apr 2016 10:51:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326721 The High Court of Madras upheld the Tribunal's decision allowing a manufacturer to avail credit for service tax on outdoor catering services as input services. The Court emphasized factual findings supporting the eligibility of catering services as input services and dismissed the Revenue's appeal. It clarified the interpretation of Rule 2(l) of the CENVAT Credit Rules and highlighted the timing of relevant notifications, ultimately ruling against the Revenue and affirming the eligibility of outdoor catering services as input services. Case-Laws Central Excise Thu, 17 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326721