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2016 (12) TMI 1383 - HC - Central ExciseCENVAT credit - tour operator service - rent a cab service - denial on the ground that tour operator and rent a cab services do not fall within the ambit of definition 'input services' specified under Rule 2(1) of the Cenvat Credit Rules, 2004 - Held that: - The scope of definition to the word includes has to be given a wider meaning and not a restricted meaning. The word includes denote in relation to manufacture or clearance of final products or in relation to providing an output service .All input services relating to 'activities relating to business' are eligible for service tax credit due to use of word 'such as' in the definition - availing of such services are necessary to the manufacture and transporting the workers to and fro from the factory is included under input services, in relation to the manufacture of excisable goods - credit allowed - appeal allowed - decided in favor of appellant-assessee.
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