https://www.taxtmi.com/caselaws?id=327679 Catering services were treated as eligible input services, and the disputed restriction that credit was available only where the establishment employed more than 250 workers was rejected. The Tribunal held that no legal provision made entitlement to catering-service credit conditional on crossing the employee threshold under Section 46(1) of the Factories Act, 1948, and the Karnataka HC found no reason to differ. The assessee therefore remained entitled to input tax credit on catering services, with the Revenue's narrower interpretation not accepted. en-us Thu, 19 Nov 2015 00:00:00 +0530 Sat, 14 May 2016 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327679 Catering services were treated as eligible input services, and the disputed restriction that credit was available only where the establishment employed more than 250 workers was rejected. The Tribunal held that no legal provision made entitlement to catering-service credit conditional on crossing the employee threshold under Section 46(1) of the Factories Act, 1948, and the Karnataka HC found no reason to differ. The assessee therefore remained entitled to input tax credit on catering services, with the Revenue's narrower interpretation not accepted. Case-Laws Service Tax Thu, 19 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327679