https://www.taxtmi.com/caselaws?id=354959 CENVAT credit on outdoor catering service remained admissible after 01.04.2011 where the service was provided inside the factory to meet the mandatory canteen requirement under the Factories Act, 1948. Rule 2(l) of the CENVAT Credit Rules, 2004 excludes outdoor catering only when it is used primarily for personal use or consumption of employees. Because the catering service was integrally connected with manufacture and was provided to satisfy a statutory workplace obligation, it was not treated as primarily for personal consumption. The denial of credit was therefore not sustainable. en-us Fri, 10 Nov 2017 00:00:00 +0530 Tue, 06 Mar 2018 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354959 CENVAT credit on outdoor catering service remained admissible after 01.04.2011 where the service was provided inside the factory to meet the mandatory canteen requirement under the Factories Act, 1948. Rule 2(l) of the CENVAT Credit Rules, 2004 excludes outdoor catering only when it is used primarily for personal use or consumption of employees. Because the catering service was integrally connected with manufacture and was provided to satisfy a statutory workplace obligation, it was not treated as primarily for personal consumption. The denial of credit was therefore not sustainable. Case-Laws Central Excise Fri, 10 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354959