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2018 (4) TMI 1169 - AT - Service TaxCENVAT credit - input services - cleaning activity service - mandap-keeper service - outdoor catering service - business support service - authorized service station - denial on account of nexus - Held that: - as regards cleaning services, the decision in Commissioner of Customs & Central Excise, Hyderabad III v. ITC Limited [2011 (11) TMI 516 - ANDHRA PRADESH HIGH COURT], makes it amply clear that services required for maintenance of essential accommodation is a necessary business activity and not a welfare measure - credit allowed. Mandap-keeper services - Held that: - Reliance is placed upon the decision of the Hon'ble High Court of Karnataka in Toyota Kirloskar Motor Pvt Ltd v. Commissioner of Central Excise, Bangalore [2011 (3) TMI 1373 - KARNATAKA HIGH COURT] based on the principle that all activities relating to business are entitled to availment of credit - credit allowed. Outdoor catering services - Held that: - Hon'ble High Court of Bombay in Commissioner of Central Excise, Nagpur v. Ultratech Cement Ltd [2010 (10) TMI 13 - BOMBAY HIGH COURT] held that credit on such services to be allowed - credit allowed. Business support services - Held that: - Reliance has been placed on the decision of the Tribunal in Commissioner of Service Tax, Bangalore v. Yodlee Infotech (P) Ltd [2015 (11) TMI 653 - CESTAT BANGALORE] which allows availment of CENVAT credit - credit allowed. Repairs and maintenance service - Held that: - the maintenance and repairs of vehicles registered in the name of the appellant should be an automatic entitlement as there could be no contention that the vehicles were not used for the purpose of business activities - Hon'ble High Court of Karnataka in Commissioner of Central Excise & Service Tax v. Mangalore Refinery & Petrochemicals Ltd [2016 (1) TMI 481 - KARNATAKA HIGH COURT] has allowed the credit on similar issue - credit allowed. Appeal allowed - decided in favor of appellant.
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