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TMI Blog2018 (5) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... HIGH COURT], held in favor of the respondent, holding that Tribunal was justified in holding that the service tax paid on outdoor catering services by the canteen located in the respondent’s manufacturing premises has to be considered as an input service relating to business and that CENVAT credit is admissible - credit allowed - appeal dismissed - decided against Revenue. - Tax Appeal No. 618 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are neither used or in relation to manufacturer or clearance of final product and cannot be said to be activity relating to business. 2. Issue pertains to availability of cenvat credit on outdoor catering service to the employees by way of input service credit. Case of the department is that such service would not be included in the definition of input service as contained in rule 2( l ) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he desires to run his factory. In view of the definition of Input service which means any service used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products, the input service does not have to used directly in the manufacture of final products, it may be a service which is only indirectly used in relation to the manufacture of final products. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n outdoor catering services by the canteen located in the respondent's manufacturing premises has to be considered as an input service relating to business and that CENVAT credit is admissible in respect of the same. The view taken by the Tribunal being in consonance with the provisions of the Rules does not suffer from any legal infirmity so as to warrant interference. In absence of any quest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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