2012 (6) TMI 221

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..... HC)] that any service used by the manufacturer whether directly or indirectly in or in relation to the manufacture of final products constitutes input service and the catering service, rent-a-cab and transportation services and the tax paid on the said services are stated as input services - substantial question of law framed answered in favour of the assessee. - E/57 of 2011 - - - Dated:- 25-5 .....

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..... 012 (25) STR 428 (Kar.). The Hon'ble High Court of Karnataka was considering an identical issue as regards service tax credit on Rent-a-Cab service and also on Outdoor Catering services. I may with respect reproduce the entire judgment :- 1. The Revenue is before this Court in the appeal challenging the order passed by the Tribunal [2011 (21) S.T.R. 417 (Tribunal)], which has held that the Ser .....

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..... hat view of the matter, the substantial question of law framed in this appeal is answered in favour of the assessee and against the revenue. 3. Appeal stands dismissed. 5. It can be seen that now the issue is squarely settled by the Hon'ble High Court of Karnataka in the judgment in the case of CCE Bangalore vs. Stanzen Toyotetsu India (P.) Limited, referred to in paragraph -2 in the above .....

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