2011 (9) TMI 983

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..... tral Excise, Bangalore-III, Commissionerate v. Stanzen Toyotetsu India (P.) Ltd., reported in [2011 (4) TMI 201 - KARNATAKA HIGH COURT], where it was held that any service used by the manufacturer whether directly or indirectly in or in relation to the manufacture of final products constitutes input service. The catering service, rent-a-cab and transportation services and the tax paid on the said .....

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..... dia (P.) Ltd., reported in [2011] 32 STT 244/12 taxmann.com 101(Kar.) = 2011 (23) S.T.R. 444 (Kar.). It was held that any service used by the manufacturer whether directly or indirectly in or in relation to the manufacture of final products constitutes input service. The catering service, rent-a-cab and transportation services and the tax paid on the said services are stated as input services, in .....

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