https://www.taxtmi.com/caselaws?id=348931 Cenvat credit is available on employee-related services used with a nexus to manufacturing activity. Rent-a-cab services for employees were treated as input services because employee transportation supported factory operations and was used directly or indirectly in relation to manufacture. Outdoor catering services for workers in the factory were also treated as input services because mandatory canteen facilities under the Factories Act were considered indispensable to running the factory. On that basis, the credit claim was sustained and the department's challenge failed. en-us Thu, 28 Sep 2017 00:00:00 +0530 Wed, 27 Jun 2018 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348931 Cenvat credit is available on employee-related services used with a nexus to manufacturing activity. Rent-a-cab services for employees were treated as input services because employee transportation supported factory operations and was used directly or indirectly in relation to manufacture. Outdoor catering services for workers in the factory were also treated as input services because mandatory canteen facilities under the Factories Act were considered indispensable to running the factory. On that basis, the credit claim was sustained and the department's challenge failed. Case-Laws Service Tax Thu, 28 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348931