Taxability of service tax on transporting goods by road covered u/s 66D(p), appellant not being GTA or...

Taxability of service tax on transporting goods by road covered u/s 66D(p), appellant not being GTA or courier agency, amount towards facilitation of freight and insurance by appellant, service tax demand wrongly raised. Reversal of Cenvat credit denied on services of hiring water tankers, mechanized canteen cleaning, catering services as per Sections 44 and 46 of Factory Act, credit rightly availed. Services like hotel accommodation for personnel imparting training to employees, not for personal use, credit rightly availed. Meaning of terms "includes", "in relation to", "such as" discussed based on judicial precedents. Credit on short-term accommodation/hotel services for inspection and testing of goods by customers, directly related to manufacturing, denial of credit not sustainable. Order under challenge set aside, appeal allowed. .....

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