https://www.taxtmi.com/caselaws?id=33381 Cenvat credit is treated as admissible on outdoor catering, employee transportation by rent-a-cab, and group health insurance where these services are used directly or indirectly in relation to manufacture or as business-related activities under Rule 2(1) of the Cenvat Credit Rules, 2004. Outdoor catering for factory employees is regarded as part of the cost of production and, where applicable, a statutory canteen facility under the Factories Act, 1948. Employee transportation is linked to the manufacturing activity, and group health insurance is treated as a welfare measure connected with the business and workforce engaged in manufacture. On this approach, denial of credit is not sustainable. en-us Wed, 31 Dec 2008 00:00:00 +0530 Fri, 05 Sep 2025 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33381 Cenvat credit is treated as admissible on outdoor catering, employee transportation by rent-a-cab, and group health insurance where these services are used directly or indirectly in relation to manufacture or as business-related activities under Rule 2(1) of the Cenvat Credit Rules, 2004. Outdoor catering for factory employees is regarded as part of the cost of production and, where applicable, a statutory canteen facility under the Factories Act, 1948. Employee transportation is linked to the manufacturing activity, and group health insurance is treated as a welfare measure connected with the business and workforce engaged in manufacture. On this approach, denial of credit is not sustainable. Case-Laws Service Tax Wed, 31 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33381