03 October 2008
Under Cenavat credit rules 2004, Input credit can be taken only if it used for providing output service or used in manufacturing of final product. Situation is not such in your case.So you can not take credit of that. For Staff welfare ( co exp )only you can take credit as per various case laws.But it is disputed issue.
10 October 2008
The definition of input service is wide enough. You will be eligible only if you provide canteen facility free of cost to your employees.
11 October 2008
It has been held that credit will be available, even if subsidised food are provided. The following case may be referred to : CESTAT, WZB, MUMBAI