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2011 (8) TMI 560 - AT - Central ExciseEligible of Cenvat credit of service tax paid on outdoor catering services for providing canteen facilities to their workers - Held That:- Whether providing of food/catering services to the workers was the requirement of the Factory Act or any other Labour Laws of the Central Government or State Government, which were applicable to them. If under the Factory Act or any other Labour Laws, the respondent are required to provide catering services to their workers, the same would have to be treated as input services and would be eligible for Cenvat credit while if they are not required to provide under the Factory Act or any other Labour Laws, catering facilities to their workers, but still they are providing the same as a welfare measure, in such a situation, the outdoor catering services would not be covered by the definition of "input services"
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