https://www.taxtmi.com/caselaws?id=408001 After the 1 April 2011 amendment to Rule 2(l) of the Cenvat Credit Rules, outdoor catering for a factory canteen fell within the express exclusion for services used primarily for employees' personal use or consumption. Even though the canteen was maintained under the Factories Act, 1948 and the expense formed part of manufacturing cost, the amended wording was applied strictly and not expanded by implication. Earlier authorities were treated as confined to the pre-amendment regime. The result was that outdoor catering services used for the statutory canteen were not eligible input services for Cenvat credit under the amended rule. en-us Wed, 21 Apr 2021 00:00:00 +0530 Thu, 29 Jul 2021 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408001 After the 1 April 2011 amendment to Rule 2(l) of the Cenvat Credit Rules, outdoor catering for a factory canteen fell within the express exclusion for services used primarily for employees' personal use or consumption. Even though the canteen was maintained under the Factories Act, 1948 and the expense formed part of manufacturing cost, the amended wording was applied strictly and not expanded by implication. Earlier authorities were treated as confined to the pre-amendment regime. The result was that outdoor catering services used for the statutory canteen were not eligible input services for Cenvat credit under the amended rule. Case-Laws Central Excise Wed, 21 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408001