https://www.taxtmi.com/caselaws?id=358792 The Tribunal upheld the allowance of Cenvat Credit on outdoor catering services for the period 2010-2012, as they were integral to the manufacturing process and not primarily for personal employee use. The decision relied on previous case law and emphasized that services within factory premises, provided to comply with legal obligations, are essential for business operations and not considered primarily for personal use. The appeal by the Revenue was dismissed based on the non-disputed facts and the interpretation of the relevant legal provisions. en-us Mon, 02 Apr 2018 00:00:00 +0530 Thu, 19 Apr 2018 05:34:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358792 The Tribunal upheld the allowance of Cenvat Credit on outdoor catering services for the period 2010-2012, as they were integral to the manufacturing process and not primarily for personal employee use. The decision relied on previous case law and emphasized that services within factory premises, provided to comply with legal obligations, are essential for business operations and not considered primarily for personal use. The appeal by the Revenue was dismissed based on the non-disputed facts and the interpretation of the relevant legal provisions. Case-Laws Central Excise Mon, 02 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358792