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2013 (4) TMI 493 - AT - Service TaxCenvat credit denied - assessee is in the business of providing management consultancy services - employees insurance - Held that:- Cenvat credit availed in respect of employees insurance was upheld in decisions of India Gateway Terminal (P) Ltd. Vs. CCE, Cochin 2010 [2010 (6) TMI 464 - CESTAT, BANGALORE], Stanzen Toyotetsu India Pvt. Ltd. Vs. CCE Bangalore [2008 (12) TMI 118 - CESTAT BANGLORE], CCE Raipur Vs. Raipur Rotocast Ltd. (2009 (7) TMI 568 - CESTAT, NEW DELHI) & Flamm Minda Automotive Ltd. Vs. CCE Delhi [2011 (1) TMI 246 - CESTAT, NEW DELHI]. Cenvat credit on cab hire services - Held that:- As decided in CCE, Bangalore-III Vs. Tata Auto Comp. Systems Ltd. (2009 (4) TMI 555 - KARNATAKA HIGH COURT) answering the substantial question framed in favour of the assessee, reiterated that transportation/rent-a-cab service provided by the employer to its employees in order to reach the factory premises in time has a direct bearing on the manufacturing activity and cannot be construed as a mere welfare measure nor availment of Cenvat credit denied on that assumption. Car parking facility has been held to constitute input service in relation to the business of mandap keeper service as decided in Desert Inn Limited Vs. CCE, Jaipur 2011 [2011 (3) TMI 640 - CESTAT, NEW DELHI]. Cenvat credit for service tax in respect of services including maintenance and repairs of the fly ash plant situated with the Thermal Power Plant located outside the factory premises decided in favour of assessee as relying on CCE, Nagpur Vs. Ultratech Cement Ltd. {2010 (7) TMI 302 - CESTAT, MUMBAI]rejected Revenue’s appeal and ruled in favour of the assessee with regard to the legitimacy of availment of. In favour of assessee.
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