2009 (6) TMI 967 - AT - Service Tax

CENVAT credit - rent-a-cab services - car maintenance service - photography service - outdoor catering service - Held that - the issue stands settled in favour of the respondents by the decision of the larger Bench of the Tribunal in Commissioner of Central Excise, Mumbai vs GTC Industries Ltd. 2008 (9) TMI 56 - CESTAT MUMBAI holding that CENVAT credit is admissible on outdoor catering service as outdoor catering service is an input service relating to business. Rent-a-cab service - photography service - repair and maintenance of vehicles - Held that - the credit of service tax on all the above services involved in the present batch of the appeals is held to be available to the respondents. Appeal dismissed - decided against Revenue.

Summary

The Appellate Tribunal CESTAT Chennai ruled in favor of the respondents, allowing them to claim credit of service tax paid on outdoor catering service, rent-a-cab services, car maintenance service, and photography service. The Tribunal cited previous decisions supporting the admissibility of such credits, leading to the rejection of Revenue's appeals. Cross objections were dismissed as comments to Revenue appeals.