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2011 (3) TMI 1100 - AT - Central ExciseCenvat credit - service tax paid on the outdoor catering services - Held that:- Under the provisions of Section 46 of the Factories Act, it is mandatory for the employer to provide canteen services to the staff - Thus, provision of canteen services is a statutory requirement - 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 - Input service which means any service used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products, the input service does not have to used directly in the manufacture of final products, it may be a service which is only indirectly used in relation to the manufacture of final products - In the circumstances, canteen services which are indispensable in relation to manufacture of the final products would certainly fall within the ambit of input service as defined under the Rules - Decided in favour of assessee.
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