CESTAT Rules in Favor of Maruti Suzuki: Allows Cenvat Credit on Catering for Business Events, Denies for Factory Workers Post-2011 Amendment [Read Order]

Maruti Suzuki had contended that canteen services for contractual workers should not fall under the exclusion since these workers are not "employees" in the strict sense
CESTAT -CESTAT Rules - CESTAT Rules in Favor of Maruti Suzuki - Maruti Suzuki - taxscan

The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has partly allowed appeals filed by Maruti Suzuki concerning the admissibility of Cenvat credit on outdoor catering services. The Tribunal upheld the company’s eligibility to claim Cenvat credit on catering expenses related to business events such as Auto Expos and product launches….

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