2026-VIL-908-CESTAT-CHD-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Admissibility of Cenvat Credit - Nexus with Manufacturing - Cenvat credit on various input services including freight and clearing on export, construction service, insurance/mediclaim for staff, works contract service, mandap keeper's service, interior decorator service, club or association services, photography services, asset portfolio and fund management, repairing motor vehicle, architect service, outdoor catering service, and repair and maintenance service of motor vehicle – HELD - In the assessee’s own case, the Tribunal has allowed the Cenvat Credit to the assessee on most of the impugned input services involved in the instant case – Further, any input service that forms part of the value of the final product should be eligible for Cenvat credit benefit - The impugned order denying the Cenvat Credit on various input services is not sustainable. The order of the Commissioner denying Cenvat credit on the various input services is set aside and the assessee appeal is allowed - Cenvat Credit on Manpower Supply for Canteen Service – Whether Cenvat credit is admissible on manpower supply for canteen services when the provision of canteen is a mandatory statutory requirement under the Factories Act, 1948 and forms part of the cost of production – HELD - The expenses towards canteen provision form part of the cost of production as recognized in Cost Accounting Standards (CAS-4), and the provision of canteen is mandatory for factories employing more than 250 workers under Factories Act, 1948, with non-compliance attracting prosecution and penalty - The definition of "input service" under Rule 2(l) of the Cenvat Credit Rules, 2004 has been given a very wide interpretation, holding that any service in relation to manufacture falls within the definition of input service - The appeal filed by the revenue is dismissed, and the Commissioner's order allowing Cenvat credit on manpower supply for canteen service is upheld.
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