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2017 (6) TMI 815 - AT - Service TaxCENVAT credit - input service - Outdoor Catering Services - extended period of limitation - penalty - Held that: - As per inclusive definition of input service [Rule 2(l)] all activities relating to business are input services. The definition does not say activities relating to business pertaining to manufacture or provision of output services. Thus all input services used in activities relating to business are input services. The appellant assessee is availing outdoor catering services in the canteen as per obligations under Factories Act, 1948. Failure to do so would entail penal consequences under Section 46 of the Factories Act, 1948. Therefore, under the scheme of the Cenvat Credit Rules, 2004, Service Tax paid on all those services which the appellant assessee has utilised directly or indirectly, in or in relation to manufacture of the final products is entitled to claim the credit. Appeal allowed - decided in favor of assessee.
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