2012 (6) TMI 551

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....ort question arising for consideration is whether CENVAT credit of the Service Tax paid on 'outdoor catering service' availed by the respondent for supply of food in the factory canteen to the factory workers/ employees is admissible to them in terms of Rule 2 (l) read with Rule 3 of the CENVAT Credit Rules, 2004 for the period of dispute (the month of November 2008). The learned Commissioner (App....

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....f manufacturing excisable goods and credit of Service Tax paid on such service was held to be allowable. The Hon'ble High Court also acknowledged the fact that the assessee carrying on the business of manufacturing cement by employing more than 250 workers was mandatorily required under the provisions of the Factories Act, 1948 to provide canteen facilities to the workers and that failure to do so....