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2012 (12) TMI 40 - AT - Central ExciseWhether CENVAT credit of the service tax paid on certain services viz. rent-a-cab service, outdoor catering service, telephone service was admissible – Held that:- Credit in question is admissible to them inasmuch as all the said services were availed in relation to the business of manufacturing the final product - definition of input was not restricted to services used in or in relation to manufacture of final products but the same also extended to all services used in relation to the business of manufacture of final products - appeal is allowed in so far as rent-a-cab service and telephone service are concerned Regarding outdoor catering service – Held that:- Where a manufacturer avails outdoor catering service in compliance with the mandatory requirement under Section 46 of the Factories Act, it can be said to have been availed in relation to the business of manufacturing the final product. Section 46 of the Factories Act makes it obligatory for the manufacturer to maintain a canteen for their employees in the factory where the number of employees is 250 or more - cost of outdoor catering service to be included in the cost of production of the final product - admissibility of CENVAT credit on outdoor catering service shall be reexamined by the original authority - admissibility of CENVAT credit on outdoor catering service shall be reexamined by the original authority
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