Cenvat credit not eligible on Canteen Services to Employees wef 01.04.2011

TIDC India Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) To claim Cenvat Credit primarily the service should be first covered under the definition of ‘input service’ and once the service is not covered due to exclusion clause irrespective of the fact whether the cost of service has been taken as expenditure in the books of accounts does not render the services as an admissible for CENVAT credit. We also find that the food is always mainly for personal consumption only. The canteen provided in the company is mainly for the personal consumption of the employee and it cann...