2012 (12) TMI 233

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..... clear from the definition any service used by the manufacturer whether directly or indirectly in or in relation to the manufacture of final products constitutes input service - If the credit is availed by the manufacturer, then the said service should have been utilized by the manufacturer directly or indirectly in or in relation to the manufacture of final products or used in relation to activit .....

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..... sides, I find that the issue involved in this case is whether cenvat credit taken on service tax paid on service of 'rent a cab' availed by the appellant for bringing their employees from residence to the factory and back is admissible under Cenvat Credit Rules, 2004 or not. 2. I find that the issue is no longer res integra in view of the following decisions: CCE Chandigarh vs. M/s Federal .....

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