Case Law Details
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 have to used directly in the manufacture of final products, it may be a service which is only indirectly used in relation to the manufacture of final products. In the circumstances, canteen services which are indispensable in relation to manufacture of the final products would certainly fall within the ambit of input service as defined under the Rules.
IN THE HIGH COURT OF GUJARAT
AT AHMEDABAD
TAX APPEAL No. 736 of 2009
COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD- I
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My query is also same as that of Mr.Anand Kumar Agarwal
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