https://www.taxtmi.com/caselaws?id=326772 The Tribunal allowed the appeal, setting aside the disallowance of Cenvat credit on outdoor catering services for a manufacturer of automobile components. The Tribunal held that outdoor catering services qualified as "input services" under the CCR, 2004, as they were essential for employees engaged in manufacturing and clearance of goods, aligning with statutory obligations. The decision emphasized the relevance of the expenditure on food to the cost of production, distinguishing precedents cited by the Department and highlighting the eligibility of Cenvat credit in similar cases. en-us Mon, 14 Mar 2016 00:00:00 +0530 Mon, 25 Apr 2016 11:13:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326772 The Tribunal allowed the appeal, setting aside the disallowance of Cenvat credit on outdoor catering services for a manufacturer of automobile components. The Tribunal held that outdoor catering services qualified as "input services" under the CCR, 2004, as they were essential for employees engaged in manufacturing and clearance of goods, aligning with statutory obligations. The decision emphasized the relevance of the expenditure on food to the cost of production, distinguishing precedents cited by the Department and highlighting the eligibility of Cenvat credit in similar cases. Case-Laws Central Excise Mon, 14 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326772