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2011 (10) TMI 316 - AT - Service TaxAvailaibility of Cenvat Credit on of service tax paid on catering service in respect of canteen in the factory - Held That:- It is mandatory for the appellants to provide canteen facility for the workers and canteen facility helps in manufacturing activities, Service have a nexus or incurred in connection with manufacture of final product as well as in business of manufacture of final product, is qualify as input service under the provisions of Section 46 of the Factories Act, 1948, (Ultra Cement (2010 - TMI - 78203 - BOMBAY HIGH COURT))
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