TMI Blog2009 (9) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... redit 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 ‘servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther observed that the appellants had taken credit of service tax paid in respect of Air Travel Agent, Rent-a-Cab Operator Scheme, Outdoor Catering Services and Servicing of Motor Vehicles service which are alleged to be not covered within the ambit of 'input services'. Further it was alleged that they are manufacturing both exempted and dutiable goods and failed to prove that such credit is availed only on services pertaining to dutiable goods. On refusal to reverse the credit availed, show-cause notices were issued demanding recovery input service credit availed. The adjudicating authority demanded the Cenvat credit irregularly availed under section 11A, interest under section 11AB of the Central Excise Act, 1944. Aggrieved by such an o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service to the appellant relying upon the decision of the Larger Bench in the case of GTC Industries Ltd. (supra). He has denied them benefit of the CENVAT credit on the service tax paid in respect of 'rent-a-cab, air travel and servicing of motor cycles services' only on the ground that the definition of input services as in rule 2 of the CENVAT Credit Rules, does not allow credit of service tax on other services. 7. We do not agree with the findings given by the ld. Commissioner (Appeals). The Larger Bench of the Tribunal in the case of GTC Industries Ltd. (supra) has clearly allowed the benefit of Cenvat credit of the service tax paid on outdoor catering services. Further, we find that another Larger Bench of the Tribunal in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nds do not form part of the undertakings but are different subject-matters, even then these would be brought within the purview of the vesting by reason of the above expressions. In this connection, reference may be made to 76 Corpus Juris Secundum at pages 620 and 621 where it is stated that the terms "relate" is also defined as meaning to bring into association or connection with. It has been clearly mentioned that 'relating to' has been held to be equivalent to or synonymous, with as to "concerning with" and "pertaining to". The expression "pertaining to" is an expression of expansion and not of contractions.' (p. 219) There is no qualification to the word 'activities' - there is no restriction that the 'activities relating to business ..... X X X X Extracts X X X X X X X X Extracts X X X X
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