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TMI Blog2015 (1) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... ntitled to take Cenvat credit of service tax on these services, subject to the fact that appellant has not recovered the amount from the employees towards rendering service of ‘outdoor catering’ and rent-a-cab services. As this fact has not been examined by the lower authorities, therefore, matter needs examination at the end of adjudicating authority to ascertain whether appellant has recovered any amount from the employees towards rendering a service of ‘outdoor catering’ and ‘rent-a-cab’ service. If any amount recovered from the appellant from the employees towards these services, same is not entitled to input service credit. With these terms the impugned order is set aside. - Matter remanded back - Decided in favour of assessee. Whet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. E/546/12, the appellant has availed input service credit on repair and maintenance of Company s vehicles used for business of appellant company. The Revenue is of the view that outdoor catering services and rent a cab services have no nexus with the business of manufacture of the appellant. Therefore, they are not entitled to take Cenvat credit of service tax paid on these services. Learned Counsel for the appellant submits that outdoor catering services has been availed by the workers of the appellant company and it is statutory requirement for them to maintain canteen in their factory as there are more than 350 workers in their factory. He further submitted that the appellant has recovered some amount of Rs. ₹ 6,14,930/- f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... maintain canteen in their factory as per statutory provisions of Factories Act. She further submits that it is also not coming out from the facts of the case that whether appellant has recovered any amount from the employees towards rendering outdoor catering services. She further submits that a rent-a-cab service has not availed by the appellant in the course of business of manufacturing. Therefore, they are not entitled to take Cenvat credit. She further submits that appellant is not entitled to take Cenvat credit for the service of repair and maintenance for the vehicles owned by the appellant as per the case of Maruti Suzuki Ltd. [2009 (240) ELT 641 (SC)]. 5. Heard the parties. Considered the submissions. 6. Appeal No. E/545/1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the vehicles which have been used in their business activity. Learned AR relied on the decision of Maruti Suzuki to deny the Cenvat credit. The said decision is not applicable to the facts of this case as the said decision deals with entitlement of Cenvat credit on inputs as per Rule 2(k) of the Cenvat Credit Rules, 2004 but the case in hand deals with entitlement of inputs service credit as per Rule 2(l) of Cenvat Credit Rules, 2004 and the Hon ble High Court of Bombay in the case of Ultratech Cement (supra) has held that any service availed by an assessee being a manufacturer of excisable goods in the course of their business, the assessee is entitled to take Cenvat credit. Admittedly, the vehicles in question have been used by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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