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2016 (4) TMI 371 - AT - Central ExciseAvailment of Cenvat credit - Service tax paid on outdoor catering and rent a cab service - Appellant claimed that period of dispute is prior to 01.04.2011 and hence, they are eligible for credit though they have taken credit of the said services in their cenvat account during June, 2011 - Held that:- the appellant has availed Cenvat credit facility on outdoor catering service provided in the factory premises to its employees and also provided rent a cab service to its employees/officers of the Company for commuting to and from the factory premises to attend to their business activities of the company. But the Revenue is of the view that outdoor catering service and rent a cab service were neither used in or in relation to the manufacture and clearance of the final products or it could be said to be an activity relating to the business. By following the ratio of decision of Hon'ble Bombay High Court in the case of CCE, Nagpur Vs. Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] and decision of Hon'ble Madras High Court in the case of CCE & ST, LTU, Chennai Vs. M/s. Turbo Energy Ltd. [2015 (3) TMI 632 - MADRAS HIGH COURT], the cost of input services that forms part of, the Cenvat credit availed in respect of outdoor catering service and rent a cab service is eligible as input services. - Decided in favour of appellant
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