TMI Blog2009 (7) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... these input services were not related to the business activities as mentioned in the definition of input service. In this case Tri.-(Del.) by considering the decision of Larger Bench of the Tribunal in the case of ABB Ltd. v. CCE & ST., Bangalore, CCE, Mumbai-V v. GTC Industries Ltd., held that input services rendered outside the manufacturing premises would be eligible for credit, if it is relate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any evidence to show that the said services were used for the manufacture of final product. 3. Commissioner (Appeals) observed that the appellants availed credit on the basis of invoices issued by the input service distributor i.e. the appellant Regional Marketing Office at Allahabad. It has been observed that these input services were not related to the business activities as mentioned in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been held that the cost. of outdoor catering service is included in the cost of production. In view of the that, employment of outdoor caterer for providing catering services has to be considered as an input service relating to the business and input service credit will be admissible. In the case of ABB Ltd. (supra) the Larger Bench of the Tribunal held that the definition of "input service", has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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