https://www.taxtmi.com/caselaws?id=31592 Outdoor catering services used to run a factory canteen were treated as input service for Cenvat credit because the definition, read in its statutory context, was given a broad inclusive scope covering activities relating to business. The canteen obligation in factories employing the requisite number of workers strengthened the nexus between catering services and business operations, and subsidised canteen food was recognised as part of production cost. On that reasoning, catering charges paid for the canteen were considered business-related expenditure integral to factory operations, and Cenvat credit was held admissible. en-us Thu, 25 Sep 2008 00:00:00 +0530 Sat, 06 Sep 2025 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31592 Outdoor catering services used to run a factory canteen were treated as input service for Cenvat credit because the definition, read in its statutory context, was given a broad inclusive scope covering activities relating to business. The canteen obligation in factories employing the requisite number of workers strengthened the nexus between catering services and business operations, and subsidised canteen food was recognised as part of production cost. On that reasoning, catering charges paid for the canteen were considered business-related expenditure integral to factory operations, and Cenvat credit was held admissible. Case-Laws Service Tax Thu, 25 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31592