2010 (4) TMI 649 - GUJARAT HIGH COURT

Cenvat credit of service tax – input service - canteen services to the staff - Provision of canteen services being indispensable, it is incumbent on a manufacturer of goods, to provide the same if he desires to run his factory - canteen services which are indispensable in relation to manufacture of the final products would certainly fall within the ambit of “input service” - Tribunal was justified in holding that the service tax paid on outdoor catering services by the canteen located in the respondent’s manufacturing premises has to be considered as an input service relating to business and that CENVAT credit is admissible, sustainable