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2009 (9) TMI 287 - AT - Service TaxCenvat Credit-Input Service- the assessee was a manufacturer of bulk drugs and formulations. During the scrutiny of the of the returns, it was found that the invoices did not contain the particulars prescribed in rule 4A(2) of the Service Tax Rule, 1994. The assessee had taken credit of service tax paid in respect of (a) outdoor catering service (b) rent a cab services (c) air travel agent’s services (d) servicing of motor vehicle services, which were alleged to be not covered within the ambit of ‘input services’. The Commissioner (Appeals) had allowed the credit of service tax on the outdoor catering service to the assessee relying upon the decision of larger bench in the case of CCE v. GTC Industries Ltd. 2008 -TMI - 31592 - CESTAT MUMBAI. He had denied assessee the benefit of the Cenvat Credit of service tax paid in respect of ‘rent a cab service’, air travel agent’s service, and repair of motor vehicles services’ only on the ground that definition of input services, as in rule 2, does not allow credit of service tax on other services. In the light of the decision of ABB Ltd. v. CCE&ST 2009 -TMI - 34139 - CESTAT, BANGALORE held that- the impugned order to the extent it upheld the disallowance of Cenvat Credit of service tax paid on the service of ‘rent a cab’, ‘air travel agent’ and ‘servicing of motor vehicle’ was in correct and liable to be set aside. The appeal is allowed.
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