9911796707
TMI Blog2012 (12) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... for consideration is whether CENVAT credit of the service tax paid on certain services viz. rent-a-cab service, outdoor catering service, telephone service was admissible to them for the period from April, 2005 to October, 2007. During the said period, the assessee took credit on these services treating them as input services defined under Rule 2(l) of the CENVAT Credit Rules, 2004. They had also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the same also extended to all services used in relation to the business of manufacture of final products. 3. Rent-a-cab service was availed by the appellant for ferrying their employees between residence and factory. Outdoor catering service was employed to feed their employees in the factory canteen. Telephone service was utilized in connection with the business of manufacturing their f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the services of a outdoor caterer. Thus, in the facts of the present case, use of the services of an outdoor caterer has nexus or integral connection with the business of manufacturing the final product namely, cement. Hence, in our opinion, the Tribunal was justified in following the Larger Bench decision of the Tribunal in the case of GTC Industries Ltd. (supra) and holding that the assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is an onerous legal obligation imposed on him. The cost incurred in rendering such service will be included in the cost of production. 5. In my view, what emerges from the above decisions is that, where a manufacturer avails outdoor catering service in compliance with the mandatory requirement under Section 46 of the Factories Act, it can be said to have been availed in relation to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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