2016 (1) TMI 1099 - AT - Central Excise

Eligibility of Cenvat credit on outdoor catering - Held that - It is not deniable that providing of the canteen service to the factory workers is a statutory obligation under section 46 of the Factories Act, 1948. Once the labour legislation as welfare measure provides such facility which is having intimate connection with the manufacture, such an object cannot be over ridded by fiscal statute. Therefore, appeal is allowed.

Summary

The Appellate Tribunal CESTAT CHENNAI allowed the appeal, stating that providing canteen service to factory workers is a statutory obligation under section 46 of the Factories Act, 1948, and cannot be overridden by fiscal statute.