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2017 (10) TMI 86 - HC - Service TaxCENVAT credit - input services - outdoor catering services - Rent-a-Cab services - Held that: - In case of Principal Commissioner v. Essar Oil Ltd. [2015 (12) TMI 1062 - GUJARAT HIGH COURT], Division Bench of this Court on the question of charges for rent a cab services, and held that the term 'input service' would mean any service used by the manufacturer directly or indirectly in or in relation to manufacture of final products and clearance of final product from the place of removal and credit allowed. On the question of charges for rent a cab service, Division Bench of this Court in case of Commissioner of Central Excise v. Ferromatik Milacron India Ltd., [2010 (4) TMI 649 - GUJARAT HIGH COURT], has held that canteen services which are indispensable in relation to manufacture of the final products would certainly fall within the ambit of “input service” and the credit was allowed. Appeal dismissed - decided against Revenue.
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