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TMI Blog2012 (11) TMI 1012X X X X Extracts X X X X X X X X Extracts X X X X ..... rt held that the same is an eligible input service subject to the condition that the manufacturer does not recover any cost from their employees. In the instant case, as submitted by the appellant, they are not recovering any cost towards catering from their employees and therefore, they are rightly entitled for the same as input credit. Similarly, in the case of travels and tours the Hon'ble High Court of Karnataka in the case of Stanzen Toyotetsu India (P) Ltd., [2011 (4) TMI 201 - KARNATAKA HIGH COURT] have held that travel car services are eligible input service and therefore, in this case also the appellant is rightly entitled for the credit. As regards the construction service, in the instant case, it is towards repairs and maintenanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the lower appellate authority, who vide the impugned order allowed the service tax credit on clearing and forwarding agency services and rejected the refund claim pertaining to construction services, travel and car services and catering services. Hence the appellant is before me. 3. Shri Rakesh D Kadam, Manager, appeared for the appellant and made the following submissions. The construction services undertaken by them is in fact relating to maintenance and repair activities undertaken for the factory premises where the manufacturing activities take place and hence they are rightly entitled for the credit of service tax paid thereon and consequently to the refund. Similarly, in the case of travel and car services, these have been used b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal 6. From the reading of the above, it becomes absolutely clear that the definition of inputs service can covers all services, which have a nexus with the manufacturing activity undertaken by the appellant. The Hon'ble High Court in the case of Ultra Tech Cement Ltd., 2010 (260) ELT 369 (Bom) has held that any service which has a nexus with the business of the manufacturing activity undertaken by the appellant would be an eligible input service and in respect of outdoor catering service, the Hon'ble High Court held that the same is an eligible input service subject to the condition tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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