https://www.taxtmi.com/caselaws?id=359648 Outdoor catering services used in a factory canteen were treated as input service under the Cenvat Credit Rules, 2004 because canteen facilities were a statutory requirement under the Factories Act and were indispensable to running the manufacturing premises. The court read the definition of input service broadly to cover services used directly or indirectly in relation to manufacture, and held that rule 3 did not restrict credit merely because the service was not used in the manufacturing process itself. Following the earlier decision on the same issue, service tax paid on the catering service was held to relate to business and manufacture, and CENVAT credit was admissible. en-us Thu, 21 Sep 2017 00:00:00 +0530 Wed, 27 Jun 2018 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359648 Outdoor catering services used in a factory canteen were treated as input service under the Cenvat Credit Rules, 2004 because canteen facilities were a statutory requirement under the Factories Act and were indispensable to running the manufacturing premises. The court read the definition of input service broadly to cover services used directly or indirectly in relation to manufacture, and held that rule 3 did not restrict credit merely because the service was not used in the manufacturing process itself. Following the earlier decision on the same issue, service tax paid on the catering service was held to relate to business and manufacture, and CENVAT credit was admissible. Case-Laws Central Excise Thu, 21 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359648