https://www.taxtmi.com/caselaws?id=182032 Canteen service provided to factory workers is treated as a statutory labour welfare obligation under the Factories Act, 1948. Where the employer is required to maintain such a facility and it is intimately connected with manufacturing activity, the fiscal statute cannot be applied to deny the benefit merely because the service supports welfare compliance. The service was therefore regarded as eligible in the stated circumstances, with the welfare mandate prevailing over a restrictive tax treatment. en-us Tue, 05 Jan 2016 00:00:00 +0530 Sat, 30 Apr 2016 11:23:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182032 Canteen service provided to factory workers is treated as a statutory labour welfare obligation under the Factories Act, 1948. Where the employer is required to maintain such a facility and it is intimately connected with manufacturing activity, the fiscal statute cannot be applied to deny the benefit merely because the service supports welfare compliance. The service was therefore regarded as eligible in the stated circumstances, with the welfare mandate prevailing over a restrictive tax treatment. Case-Laws Central Excise Tue, 05 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182032