https://www.taxtmi.com/caselaws?id=355589 The Tribunal dismissed the Revenue's appeal challenging the denial of cenvat credit on outdoor catering services. It was held that the catering services were essential for the factory's operation and compliance with legal requirements under the Factories Act, not primarily for personal use of employees. Therefore, the outdoor catering services for the canteen maintained due to the mandatory requirement were not excluded from the definition of input service, allowing the respondent to avail the credit to the extent of the cost borne by them. en-us Fri, 29 Dec 2017 00:00:00 +0530 Fri, 16 Feb 2018 07:09:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355589 The Tribunal dismissed the Revenue's appeal challenging the denial of cenvat credit on outdoor catering services. It was held that the catering services were essential for the factory's operation and compliance with legal requirements under the Factories Act, not primarily for personal use of employees. Therefore, the outdoor catering services for the canteen maintained due to the mandatory requirement were not excluded from the definition of input service, allowing the respondent to avail the credit to the extent of the cost borne by them. Case-Laws Central Excise Fri, 29 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355589