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2013 (8) TMI 97 - CESTAT NEW DELHICenvat Credit for input services - Outdoor catering service for providing canteen facilities to the employees, manpower supply service for gardening and land scaping for compliance with the directions of Pollution Control authorities, cleaning service for keeping the factory neat and clean and rent a cab service for provide transport facility to the employees for bringing them to the factory and dropping them back at their homes – Held that:- Outdoor catering has been availed for providing canteen facility to the workers which is necessary for compliance with the provisions of Section 46 of the Factories Act - Gardening and land scaping service, the same is required for maintaining green belt which is the requirement of pollution control laws - Service of cleaning, the same had been availed for keeping the factory neat and clean and dust free, which is also the statutory requirement of Section 7A and Section 11 to 16 of the Factories Act, 1956 - service of rent a cab availed for bringing the workers to the factory and dropping them home, this issue also stands decided in favour of the appellant by the judgments of Hon’ble Punjab & Haryana High Court and Karnataka High Court in the case of CCE, Chandigarh II vs. Federal Mogul Goetze (India) Ltd. reported in [2011 (9) TMI 120 - PUNJAB AND HARYANA HIGH COURT] - Availment of these services has to be treated as services availed in or in relation to manufacture of the finished product – Decided in favor of Assessee.
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