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2013 (12) TMI 329 - AT - Service TaxNon-availability of CENVAT credit - Rent-a-Cab Service - eligibility of CENVAT credit of service tax paid on ‘Outdoor Catering Service’ - Held that:- As far as outdoor catering service is concerned, there is no law laid down anywhere that such service will be in relation to manufacture only if the number of employees is more than 250 - The ratio of the decisions quoted by the Respondent cannot be understood to mean that catering will qualify as input service only if number of employees is more than 250. The effect of providing canteen within the factory is same whether the number of employees is more than 250 or less than 250. I am satisfied that providing catering services in the factory premises will improve their manufacturing efficiency - Following decision of CCE, Delhi-III Vs. Suzuki Powertrain India Ltd. [2010 (4) TMI 742 - CESTAT, NEW DELHI] - Decided in favour of assessee.
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