2012 (12) TMI 233

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..... tetsu India (P.) Ltd. 2011 (4) TMI 201 - KARNATAKA HIGH COURT] held that:- As per Rule 14 of the Cenvat Credit Rules, 2004 - As is clear from the definition any service used by the manufacturer whether directly or indirectly in or in relation to the manufacture of final products constitutes input service - If the credit is availed by the manufacturer, then the said service should have been utilize .....

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..... nical Member 1. After hearing both the sides, I find that the issue involved in this case is whether cenvat credit taken on service tax paid on service of 'rent a cab' availed by the appellant for bringing their employees from residence to the factory and back is admissible under Cenvat Credit Rules, 2004 or not. 2. I find that the issue is no longer res integra in view of the following decision .....

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