Cenvat credit for catering services allowed when service is for business use and not primarily for employee personal consumption.
Eligibility of Cenvat credit on catering services depends on whether outdoor catering is an input service or excluded as used primarily for employee personal consumption under Rule 2(l)(c). Circular guidance and tribunal/high court authorities distinguish services used primarily for business (creditable when cost is borne by the company and forms part of the cost of taxable output) from those primarily for personal employee consumption (ineligible). Factual elements-cost recovery from employees, nexus to output activity, and statutory obligations-determine creditability. (AI Summary)