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2013 (6) TMI 414 - AT - Service TaxCenvat Credit - input services - canteen service - used in or in relation to manufacture - Hon'ble High Court of Gujarat in the case of Ferromatic Milacron India Ltd. [2010 (4) TMI 649 - GUJARAT HIGH COURT], has confirmed the view that credit of Service Tax paid on outdoor catering service provided in factory canteen is admissible since it is mandatory for the employer to provide canteen services to staff under Factory Act, 1948. It was held that the provision of catering service is a statutory requirement and is indispensable for the manufacturer to run the factory and such service can be said to have been indirectly used in relation to manufacture of final product and therefore covered under the definition of input service. - Decided in favor of assessee.
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