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2016 (1) TMI 481 - KARNATAKA HIGH COURTCenvat Credit - duty paying documents - invoices which did not bear Sl.No. and registration number etc. - service tax paid on input services e.g. (i) repair charges; (ii) repair of company vehicles; (iii) rent a cab services used for transportation of staff/guests - Held that:- under the Scheme of Cenvat Credit Rules, 2004, the assessee is entitled to claim the credit on the service tax paid on all those services which the assessee has utilized directly or indirectly in relation to a final product involved in the manufacturing activity. The service tax paid for services of repair, maintenance of company vehicles/rent-a-cab services are in relation to the business activities of the company, which is directly or indirectly involved in the manufacturing activity of the final product, is an input service. As such, the CENVAT credit claimed on these two services namely, service tax paid for repair on Company vehicles and, rent-a-cab services would come within the realm of Rule 3 of Cenvat Credit Rules, 2004 read with Section 66 of the Finance Act, 1994 and thus, the assessee is entitled for the Cenvat credit of service tax paid on the input services. Credit allowed - Decided in favor of assessee.
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