2012 (6) TMI 172

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..... been 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. Therefore, issue decided in favour of the assessee. - E/1550 of 2010 - - - Dated:- 25-5-2012 - Mr. .....

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..... and perused the record. 4. The issue involved in this case is regarding the availment of cenvat credit of the service tax paid on Rent-a-Cab service. It is an admitted fact that the said Cabs were utilised by the respondent for the purpose of transportation of their employees from various places to the place of work and vice-versa. 5. Learned counsel submits that the issue is no more res-i .....

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..... Court in the case of Commissioner of Central Excise, Bangalore-III, Commissionerate v. Stanzen Toyotetsu India (P.) Ltd., reported in 2011 (32) STT 244/12 taxmann.com 101 (Kar.) = 2011 (23) S.T.R. 444 (Kar.). 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, r .....

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