https://www.taxtmi.com/caselaws?id=337072 CENVAT credit on outdoor catering services used to provide a statutory canteen facility to employees was treated as admissible where the service had nexus with the manufacture of petroleum products and the canteen formed part of employee service conditions under the Factories Act. The issue was resolved by applying existing judicial precedents that recognised such employee welfare expenditure as input service for credit purposes. On that basis, the credit was upheld and the Revenue's challenge failed. en-us Thu, 17 Nov 2016 00:00:00 +0530 Tue, 03 Jan 2017 10:52:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337072 CENVAT credit on outdoor catering services used to provide a statutory canteen facility to employees was treated as admissible where the service had nexus with the manufacture of petroleum products and the canteen formed part of employee service conditions under the Factories Act. The issue was resolved by applying existing judicial precedents that recognised such employee welfare expenditure as input service for credit purposes. On that basis, the credit was upheld and the Revenue's challenge failed. Case-Laws Central Excise Thu, 17 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337072