2011 (9) TMI 983 - HC - Service Tax

CENVAT credit - rent-a-cab service - outdoor catering service - Held that - similar issue decided in the case of Commissioner of Central Excise Bangalore-III Commissionerate v. Stanzen Toyotetsu India (P.) Ltd. reported in 2011 (4) TMI 201 - KARNATAKA HIGH COURT where it was held that any service used by the manufacturer whether directly or indirectly in or in relation to the manufacture of final products constitutes input service. The catering service rent-a-cab and transportation services and the tax paid on the said services are stated as input services - credit allowed - appeal dismissed - decided against Revenue.

Summary

The Karnataka High Court upheld the Tribunal's decision that Service Tax paid by the assessee for rent-a-cab and outdoor catering services qualifies as input services eligible for credit. The judgment is in favor of the assessee, dismissing the appeal by the Revenue.