https://www.taxtmi.com/caselaws?id=766005 For the pre-01.04.2011 period, services used for setting up or expanding the factory building were treated as input services under the inclusive definition in Rule 2(l) of the Cenvat Credit Rules, 2004, so credit was admissible. Outdoor catering for employees was also covered as business-related and linked to the statutory canteen obligation, and credit was admissible, though interest remained payable on the amount reversed from employees. Insurance of the factory building and group health insurance for employees were held to fall within input service, so credit was admissible. Air travel agent services used for official travel of expatriate employees for procurement and technical training had sufficient nexus with manufacture, so credit was admissible. en-us Wed, 12 Feb 2025 00:00:00 +0530 Fri, 14 Feb 2025 11:08:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766005 For the pre-01.04.2011 period, services used for setting up or expanding the factory building were treated as input services under the inclusive definition in Rule 2(l) of the Cenvat Credit Rules, 2004, so credit was admissible. Outdoor catering for employees was also covered as business-related and linked to the statutory canteen obligation, and credit was admissible, though interest remained payable on the amount reversed from employees. Insurance of the factory building and group health insurance for employees were held to fall within input service, so credit was admissible. Air travel agent services used for official travel of expatriate employees for procurement and technical training had sufficient nexus with manufacture, so credit was admissible. Case-Laws Central Excise Wed, 12 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766005