https://www.taxtmi.com/caselaws?id=311317 Under the pre-01.04.2011 Cenvat Credit Rules, outdoor catering services used to provide factory canteen facilities were treated as input services because the broader definition covered services used directly or indirectly in manufacture and activities relating to business. The canteen was operated in discharge of a statutory obligation under factories law, and its cost formed part of the cost of production, so credit was available. Credit could also not be denied merely because the invoice was issued after 01.04.2011 where the service itself had already been rendered before that date. en-us Mon, 06 Mar 2023 00:00:00 +0530 Wed, 20 Dec 2023 06:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311317 Under the pre-01.04.2011 Cenvat Credit Rules, outdoor catering services used to provide factory canteen facilities were treated as input services because the broader definition covered services used directly or indirectly in manufacture and activities relating to business. The canteen was operated in discharge of a statutory obligation under factories law, and its cost formed part of the cost of production, so credit was available. Credit could also not be denied merely because the invoice was issued after 01.04.2011 where the service itself had already been rendered before that date. Case-Laws Central Excise Mon, 06 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311317