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TMI Blog2014 (7) TMI 1272X X X X Extracts X X X X X X X X Extracts X X X X ..... vailment of Cenvat credit. It is admitted fact on record that the disputed input services are business related expenditure of the appellant, which is duly reflected in the CAS-4 maintained as per accounting standards. Hence, it will not be prudent to disallow the Cenvat credit on such services. Credit allowed - appeal allowed - decided in favor of appellant. - ST/212/2011-SM, ST/213/2011-SM - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Rule 5 of Cenvat Credit Rules 2004, claiming refund of ₹ 17,10,206/- on the ground that they were not in a position to utilize the aforesaid service tax credit towards payment of service tax on the output services provided by them. However, the refund claim of ₹ 1,57,995/- on the taxable services i.e. outdoor catering and medical insurance have been disallowed by the authorities b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... direct wages and salaries and also as per the requirement under the Factories Act, such expenses are statutorily required to be incurred by the employer. 4. The ld. AR appearing for the respondent reiterated the findings recorded in the impugned order. 5. Heard the ld. Counsel for the parties and perused the records. 6. The definition of input service is very broad, which includes ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order No.25452 dated 16.03.2013 (service tax appeal No.210 of 2011) has allowed Cenvat credit on the disputed services by placing reliance on the judgment of Honble High Court of Karnataka in the case of Commissioner of Central Excise, Bangalore III vs. Stanzen Toyotetsu India (P) Ltd. reported in 2011 (23) STR 444 (Kar.). 8. In view of the above, I do not find any merits in the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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