https://www.taxtmi.com/caselaws?id=792312 Services used directly or indirectly in or in relation to manufacture, clearance, or the business of production fall within the wide inclusive scope of "input service" under Rule 2(l) of the Cenvat Credit Rules, 2004. On that basis, credit was treated as admissible for the impugned input services connected with manufacture and clearance, and the denial of credit was set aside. Canteen manpower supply was also held to qualify as an input service where the canteen facility is a statutory and cost-linked requirement in a factory, because such expenditure forms part of the cost of production. Credit on canteen manpower was therefore upheld. en-us Tue, 26 May 2026 00:00:00 +0530 Wed, 27 May 2026 07:29:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792312 Services used directly or indirectly in or in relation to manufacture, clearance, or the business of production fall within the wide inclusive scope of "input service" under Rule 2(l) of the Cenvat Credit Rules, 2004. On that basis, credit was treated as admissible for the impugned input services connected with manufacture and clearance, and the denial of credit was set aside. Canteen manpower supply was also held to qualify as an input service where the canteen facility is a statutory and cost-linked requirement in a factory, because such expenditure forms part of the cost of production. Credit on canteen manpower was therefore upheld. Case-Laws Central Excise Tue, 26 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792312