TMI Blog2016 (1) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... ax paid for services of repair, maintenance of company vehicles/rent-a-cab services are in relation to the business activities of the company, which is directly or indirectly involved in the manufacturing activity of the final product, is an input service. As such, the CENVAT credit claimed on these two services namely, service tax paid for repair on Company vehicles and, rent-a-cab services would come within the realm of Rule 3 of Cenvat Credit Rules, 2004 read with Section 66 of the Finance Act, 1994 and thus, the assessee is entitled for the Cenvat credit of service tax paid on the input services. Credit allowed - Decided in favor of assessee. - C.E.A.10/2015 - - - Dated:- 2-12-2015 - MR. VINEET SARAN AND MRS. S.SUJATHA, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel appearing for the appellant would contend that the Tribunal, following the Division Bench judgment of this Court in the case of Commissioner of Central Excise-vs-M/s. Stanzen Toyotetsu India (P) Ltd., 2011 (23) STR 444 (Kar),, dismissed the appeal filed by the Revenue. The said judgment is not challenged by the Revenue in view of the policy decision of the Central Government under the circular instructions on account of monetary limit, the Board vide Instruction F.No.390/Misc/163/2010-JC dated 12.12.2013 has communicated that the decisions/Judgments accepted for reason of monetary limit do not have precedent value. Accordingly, he contends that the said judgment of this Court relied on by the Tribunal has no precedent value. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a final product. 6. It is thus clear that under the Scheme of Cenvat Credit Rules, 2004, the assessee is entitled to claim the credit on the service tax paid on all those services which the assessee has utilized directly or indirectly in relation to a final product involved in the manufacturing activity. On the issue of allowing benefit in respect of repair and maintenance of motor vehicles, Tribunal has followed Tata Steel Ltd., case 2011(21) STR 444 (Tri-Mum), which is justifiable. We are of the opinion that the service tax paid for services of repair, maintenance of company vehicles/rent-a-cab services are in relation to the business activities of the company, which is directly or indirectly involved in the manufacturing activity of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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