https://www.taxtmi.com/caselaws?id=359466 Cenvat credit on outdoor catering service used for an employee canteen remained admissible after the 1 April 2011 amendment where the canteen was maintained under a statutory obligation and not for personal use. The Tribunal followed its earlier view that such catering service qualifies as input service when it is provided for employees in compliance with the Building and Other Construction Workers Act, 1996. On that basis, the denial of credit was unsustainable and the impugned order was set aside. en-us Wed, 31 Jan 2018 00:00:00 +0530 Tue, 01 May 2018 06:22:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359466 Cenvat credit on outdoor catering service used for an employee canteen remained admissible after the 1 April 2011 amendment where the canteen was maintained under a statutory obligation and not for personal use. The Tribunal followed its earlier view that such catering service qualifies as input service when it is provided for employees in compliance with the Building and Other Construction Workers Act, 1996. On that basis, the denial of credit was unsustainable and the impugned order was set aside. Case-Laws Service Tax Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359466