https://www.taxtmi.com/caselaws?id=31473 The Revenue's applications against the Tribunal's Final Order were dismissed as the outdoor catering services provided by an external caterer to a company's employees were deemed ineligible for Input Service Credit under Rule 2(1) of the Cenvat Credit Rules, 2004. The Tribunal clarified that canteen services are considered welfare activities and not related to business activities, thus not qualifying for credit. The Tribunal also emphasized that rectification of errors in its order is only applicable for clear mistakes, not matters open to interpretation, ultimately rejecting the Revenue's rectification requests. en-us Fri, 04 Jul 2008 00:00:00 +0530 Fri, 14 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31473 The Revenue's applications against the Tribunal's Final Order were dismissed as the outdoor catering services provided by an external caterer to a company's employees were deemed ineligible for Input Service Credit under Rule 2(1) of the Cenvat Credit Rules, 2004. The Tribunal clarified that canteen services are considered welfare activities and not related to business activities, thus not qualifying for credit. The Tribunal also emphasized that rectification of errors in its order is only applicable for clear mistakes, not matters open to interpretation, ultimately rejecting the Revenue's rectification requests. Case-Laws Service Tax Fri, 04 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31473