https://www.taxtmi.com/caselaws?id=3189 The Tribunal ruled that catering services provided in a factory do not qualify as input services under the CENVAT Credit Rules. Despite being mandatory under the Factories Act, catering services were deemed more of a welfare activity than a business-related one. The decision emphasized the distinction between business-related activities and welfare activities, stating that catering services do not directly contribute to the business of manufacture. As a result, the Tribunal set aside the Commissioner (Appeals) finding and allowed the appeals filed by the Revenue, establishing a precedent for similar cases involving the classification of services for credit under the CENVAT Credit Rules. en-us Fri, 18 Jan 2008 00:00:00 +0530 Fri, 21 Oct 2016 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3189 The Tribunal ruled that catering services provided in a factory do not qualify as input services under the CENVAT Credit Rules. Despite being mandatory under the Factories Act, catering services were deemed more of a welfare activity than a business-related one. The decision emphasized the distinction between business-related activities and welfare activities, stating that catering services do not directly contribute to the business of manufacture. As a result, the Tribunal set aside the Commissioner (Appeals) finding and allowed the appeals filed by the Revenue, establishing a precedent for similar cases involving the classification of services for credit under the CENVAT Credit Rules. Case-Laws Service Tax Fri, 18 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3189