TMI Blog2017 (3) TMI 848X X X X Extracts X X X X X X X X Extracts X X X X ..... ot covered under the definition of “Input Service” as per Rule 2(l) of CCR, 2004 - Held that: - Service Tax paid in relation to “Outdoor catering Service” is covered under the scope of “Input Services” as defined u/r 2(l) of the CCR 2004 as held in the case of M/s Ultratech Cements Ltd [2010 (10) TMI 13 - BOMBAY HIGH COURT] - credit was allowed in the case of Rent-a-cab service in the case of Prin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal No E/11393/2014) during November 2009 to June 2010 and ₹ 3,19,451/- (Appeal No E/11394/2014) during July 2010 to March 2011 on the Input Service of Outdoor Catering Service and a Rent-a-cab service. Alleging that the appellants were not eligible for credit on the said Services show cause notice were issued to the appellant proposing recovery of wrongly availed Cenvat Credit alongw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further submits that proportionate credit has been reversed on the amount recovered from the employees in relation to out-door catering service and the appellant has not recovered an service charge from their employees in providing rent-a-cab service. 5. The Ld AR for the Revenue reiterated the finding of the Ld Commissioner (Appeals). 6. I find that eligibility of CENVAT Credit on Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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