2008 (4) TMI 259 - AT - Service Tax

Manufacturer of automobile components who is providing services of catering mobile phone and tour travels claimed input credit of service tax revenue submits that Cenvat credit claimed on services of outdoor catering and tour operators used by the assessee will not fall in the definition of input service prima facie those services are input services and credit is admissible hence stay application is allowed

Summary

The Appellate Tribunal CESTAT, Bangalore allowed the appellant, a manufacturer of automobile components, to claim Cenvat credit for services of catering, mobile phone, and tour travels. This decision was based on a previous Order-in-Appeal that granted similar benefit to another assessee in an identical situation. The stay application was allowed, and there would be no recovery of the amount even after 180 days. The appeal will proceed for hearing in due course.