No cenvat credit on catering service availed by assessee-employer to provide food & beverages in factory canteen

Toyota Kirloskar Motor Private Limited Vs Commissioner of Central Tax (Karnataka High Court) No cenvat credit on outdoor catering service availed by assessee-employer for providing food and beverages in factory canteen Conclusion: Services received by assessee in the capacity of employer for providing food and beverages in the canteen maintained and run in the factory as per the mandate of Section 46 of the Factories Act, 1948 would not be eligible for cenvat credit as the statutory definition of ‘input service’ under Rule 2(l) post amendment w.e.f., 1.4.2011 provided that ‘outdoor cater...