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2014 (5) TMI 725 - AT - Service TaxCENVAT Credit - whether they were eligible for Cenvat credit of Service Tax paid on housekeeping service, rent-a-cab service, outdoor catering service, manpower recruitment, design service, advertising service and gardening services - Held that:- under the provisions of Section 11 of the Factories Act a manufacturer is required to maintain the factory neat and clean. We are of the view that services availed by the appellant for keeping the factory neat and clean is a service essential for manufacturing operations and, hence, the same would be covered by the definition of input service. service availed is taxable service of manpower supply for the purpose of cleaning which is a taxable service. As regards rent-a-cab service, we find that the cenvat credit in respect of the it same is admissible in view of the judgment of Hon’ble Karnataka High Court in the case of Stanzen Toyotetsu India (P) Ltd. (2011 (4) TMI 201 - KARNATAKA HIGH COURT ). As regards outdoor catering service, the same has been availed for providing canteen facility to the workers in the factory and in respect of the same. Hon’ble Bombay High Court in the case of CCE, Nagpur v. Ultratech Cement (2010 (10) TMI 13 - BOMBAY HIGH COURT ) has held that the cenvat credit would be admissible. The design and advertising service are also covered by the definition of ‘Input Service’. The appellant thus, have a strong prima facie case - stay granted.
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