Input service definition - clarification

Sir, pls refer this case law. Hope this helps you..

Commissioner of Central Excise, Mumbai vs. Bajaj Auto Ltd - Tribunal

Held, providing canteen is an integral part of manufacturing activity of the assessee and as per the decision of Maruti Suzuki Ltd. (2009 -TMI - 34348 - SUPREME COURT) is also any input which has gone into manufacturing of final product directly or indirectly is entitled for input credit. Assessee entitled for the input credit on LPG which has gone to the canteen which is as per Factory Act is necessarily required to run their manufacturing activity

Thanks Mr. Ganesh Karthik. It is convincing.

I request other members to corroborate or provide their view points.

Thanks in advance

CA Chandrashekhar Laddha