https://www.taxtmi.com/caselaws?id=344544 Outdoor catering services used in a factory canteen were treated as input service under Rule 2(l) of the Cenvat Credit Rules, 2004 because the canteen was maintained to satisfy the statutory obligation under Section 46 of the Factories Act, 1948. The service was regarded as integrally connected with manufacturing activity and as part of the production cost, bringing it within the inclusive scope of services used in relation to business. Employee recoveries were to be excluded from the credit computation. On that basis, credit on service tax paid for the canteen catering service was held admissible. en-us Fri, 06 Jan 2017 00:00:00 +0530 Fri, 22 Sep 2017 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344544 Outdoor catering services used in a factory canteen were treated as input service under Rule 2(l) of the Cenvat Credit Rules, 2004 because the canteen was maintained to satisfy the statutory obligation under Section 46 of the Factories Act, 1948. The service was regarded as integrally connected with manufacturing activity and as part of the production cost, bringing it within the inclusive scope of services used in relation to business. Employee recoveries were to be excluded from the credit computation. On that basis, credit on service tax paid for the canteen catering service was held admissible. Case-Laws Service Tax Fri, 06 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344544