https://www.taxtmi.com/caselaws?id=328096 Outdoor catering services provided under a statutory obligation and staff transportation services used in connection with manufacture were treated as input services under Rule 2(l) of the Cenvat Credit Rules, 2004, because they were integrally connected with business activity and their cost formed part of the cost of production. The later exclusion of such services was held inapplicable to the period in dispute, as it took effect only from 01.04.2011. On that basis, denial of Cenvat credit was unsustainable and credit was allowed with consequential relief. en-us Mon, 09 May 2016 00:00:00 +0530 Wed, 25 May 2016 22:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328096 Outdoor catering services provided under a statutory obligation and staff transportation services used in connection with manufacture were treated as input services under Rule 2(l) of the Cenvat Credit Rules, 2004, because they were integrally connected with business activity and their cost formed part of the cost of production. The later exclusion of such services was held inapplicable to the period in dispute, as it took effect only from 01.04.2011. On that basis, denial of Cenvat credit was unsustainable and credit was allowed with consequential relief. Case-Laws Service Tax Mon, 09 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328096