Factory Construction, Insurance, Catering & Travel Services Qualify as Input Services for Cenvat Credit Under 2004 Rules

CESTAT allowed appeal regarding Cenvat credit eligibility on various services under pre-April 2011 input service definition. Factory construction services qualified as input service due to direct nexus with manufacturing. Outdoor catering services were eligible being statutory requirement under Factories Act, though interest payable on recovered amounts. Insurance services for both building (50%) and employee health coverage qualified as business-related input services. Air travel agent services for expatriate employees' international travel related to plant procurement and technical training were eligible. Tribunal confirmed services directly or indirectly connected to manufacturing or statutory obligations qualify as input services under Cenvat Credit Rules 2004. .....

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