TMI Blog2010 (11) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... ity of manufacturing i.e. if the assessees (manufacturer) is availing any service in the course of their business activity then the assessee is entitled for input service credit - Accordingly the appellants are entitled for availment of input service credit on garden maintenance service and house keeping service of the factory. Picnic services - this service do not have any nexus with the busine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Appellants are denied input service credit on the services mentioned hereunder below. (a) Outdoor catering services availed in guest house. (b) Garden maintenance basis (c) House Keeping at Guest House. (d) House Keeping at factory. (e) Picnic and jungle cutting. The lower authorities have denied input service credit on these services holding that these services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies for to take credit. With regard to picnic service, he submitted that picnic service is for the employees of the factory of the appellants, which gives the boosing to do the employees to do work in their factory effectively. Hence, the input service credit is to be allowed. 3. On the other hand, the learned DR submitted that the catering service has been availed by the appellants in their gue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... course of their business activity then the assessee is entitled for input service credit. In this case no doubt the guest house has been maintained by the appellant for their business activity and not for any welfare of the society. Hence, the appellants are entitled for input service credit on outdoor catering service/house keeping service except for the portion of their service for which they ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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