Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (4) TMI 742 - AT - Service TaxCenvat credit - Definition of input services at Rule 2(l) of Cenvat Credit Rules -Ccatering service used in canteen within the factory premises -Respondent submits that during the relevant time the number of employees in their factory was about 260 - As per the Factory Act, the Respondent was required to provide canteen facilities to its employees and giving canteen facilities to employees in the factory premises is very essential for carrying on the manufacturing activity smoothly because such facility improves the availability of employees for work and hence there is clear nexus between catering service and manufacturing process - As per the decision of the Bombay High Court in the case of CCE, Nagpur Vs. Ultratech Cement Ltd.[2010 -TMI - 78203 - BOMBAY HIGH COURT], the decisions specifically rule that catering services for providing food to employees in the factory qualifies to be input service in or in relation to the manufacture of final product - Decided in favour of assessee. services of tour and travel operators - Held that:- that this service was utilised for bringing the employees from their residence to factory and back. This also is integrally connected with the manufacture of final product and therefore credit of tax paid on such service should be allowed. He relies on the decision of this Tribunal in the case of CCE, Vadodara Vs. Haldyn Glass Gujarat Ltd. reported in (2009 -TMI - 33953 - CESTAT, AHMEDABAD) and also the decision in CCE, Hyderabad Vs. Deloitte Tax Services India Pvt. Ltd. reported in (2008 -TMI - 3715 - CESTAT, BANGALORE), decided in favour of assessee.
|