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2015 (1) TMI 721 - AT - Central ExciseDenial of input service credit - Denial on the premise that input service credit availed by the appellants does not qualify as ‘input service’ as per Rule 2(l) of Cenvat credit Rules, 2004 - outdoor catering service and rent-a-cab service - nexus with the business of manufacture of the appellant - Held that:- any services availed by a manufacturer of excisable goods in the course of their business, is entitled to take Cenvat credit. Admittedly, both the services have been availed by the appellant in the course of business of manufacturing of excisable goods. Therefore, I hold that appellant is entitled to take Cenvat credit of service tax on these services, subject to the fact that appellant has not recovered the amount from the employees towards rendering service of ‘outdoor catering’ and rent-a-cab services. As this fact has not been examined by the lower authorities, therefore, matter needs examination at the end of adjudicating authority to ascertain whether appellant has recovered any amount from the employees towards rendering a service of ‘outdoor catering’ and ‘rent-a-cab’ service. If any amount recovered from the appellant from the employees towards these services, same is not entitled to input service credit. With these terms the impugned order is set aside. - Matter remanded back - Decided in favour of assessee. Whether the appellant is entitled to take input service credit on repair and maintenance service availed by the appellant for repair and maintenance of the vehicles which have been used in their business activity - Held that:- any service availed by an assessee being a manufacturer of excisable goods in the course of their business, the assessee is entitled to take Cenvat credit. Admittedly, the vehicles in question have been used by the appellant in the course of their business being a manufacturer of excisable goods. Therefore, I hold that the appellant are entitled to take Cenvat credit on repair and maintenance services. In these circumstances, impugned order is set aside. - Following decision of Ultratech Cement [2010 (10) TMI 13 - BOMBAY HIGH COURT] - Decided in favour of assessee.
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