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2017 (2) TMI 440 - AT - Service TaxCENVAT credit - input services - Labor charges for drinking water and cleaning at Lorry Yard - Maintenance of cycle stand - erection of Cycle shed - Insulation works at recreational club - Held that: - In the case of M/s. Coca Cola India Pvt. Ltd., [2009 (8) TMI 50 - BOMBAY HIGH COURT], the Honorable High Court had occasion to discuss the eligibility of credit on various input services. The subject services fall within the definition of input services and the Ld. Counsel has also explained the purpose for which the services were availed - credit eligible on these services - appeal allowed - decided in favor of appellant.
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