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

CESTAT (Customs, Excise, and Service Tax Appellate Tribunal) ruled in favor of Maruti Suzuki, allowing CENVAT credit on catering for business events but denying it for factory workers post the 2011 amendment to the CENVAT Credit Rules. The tribunal distinguished between catering expenses incurred for business promotion and those related to employee welfare within the factory, based on the admissibility criteria under the amended rules.