https://www.taxtmi.com/caselaws?id=184187 Service tax paid on outdoor catering service used in a factory canteen was treated as admissible CENVAT credit where the factory employed more than 250 workers and the food cost formed part of production expenditure. Applying the larger Bench view, the Tribunal accepted that canteen services integrally affected the cost of production and therefore qualified as input service credit for the relevant period. The Revenue's challenge failed and the assessee's entitlement to CENVAT credit was upheld. en-us Mon, 23 Mar 2009 00:00:00 +0530 Fri, 01 Jul 2016 16:55:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184187 Service tax paid on outdoor catering service used in a factory canteen was treated as admissible CENVAT credit where the factory employed more than 250 workers and the food cost formed part of production expenditure. Applying the larger Bench view, the Tribunal accepted that canteen services integrally affected the cost of production and therefore qualified as input service credit for the relevant period. The Revenue's challenge failed and the assessee's entitlement to CENVAT credit was upheld. Case-Laws Central Excise Mon, 23 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184187