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Case Law Details

Case Name : Commissioner of Central Excise Vs Ferromatik Milacron India Ltd. (Gujarat High Court)
Related Assessment Year :
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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. In view of the definition of 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

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0 Comments

  1. ANAND KUMAR AGARWAL says:

    Dear Sir/Madam,

    In view of recent changes made pplicable from 01.04.2011 brought in by Budget Notification No. 3/2011- C.E (N.T) dated 01.03.2011, specifically excluding services as mentioned in sub clause (C) of Rule 2(l), please confirm whether service tax paid on Outdoor Catering Services can still be claimed under Input Services. If so, can the same be also claimed from 01.04.2011 to till date…pls. clarify

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