TMI Blog2018 (4) TMI 1169X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of the Hon'ble High Court of Karnataka in Toyota Kirloskar Motor Pvt Ltd v. Commissioner of Central Excise, Bangalore [2011 (3) TMI 1373 - KARNATAKA HIGH COURT] based on the principle that all activities relating to business are entitled to availment of credit - credit allowed. Outdoor catering services - Held that: - Hon'ble High Court of Bombay in Commissioner of Central Excise, Nagpur v. Ultratech Cement Ltd [2010 (10) TMI 13 - BOMBAY HIGH COURT] held that credit on such services to be allowed - credit allowed. Business support services - Held that: - Reliance has been placed on the decision of the Tribunal in Commissioner of Service Tax, Bangalore v. Yodlee Infotech (P) Ltd [2015 (11) TMI 653 - CESTAT BANGALORE] which al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble High Court of Bombay dated 14th August 2015. Hence the filing of appeal by M/S Tata Consultancy Services Limited. 2. In dispute are 'cleaning activity service' on which credit of 5,89,304/- has been availed, 'mandap-keeper service' on which credit of 51,179/- has been availed, 'outdoor catering service' on which credit of has been availed, 'business support service' on which 12,666/- has been availed and 'authorized service station' on which an amount of 3,550/- has been availed. 3. It is the contention of the Learned Counsel for appellant that these services were used in relation to their business activity who explained that 'cleaning activity services' were outsourced to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Learned Counsel, the decision of the Hon'ble High Court of Bombay in Commissioner of Central Excise, Nagpur v. Ultratech Cement Ltd [2010 (20) STR 577 (Bom.)] sustain the contention. It is found that this judgment is directly on the issue of entitlement for availment of CENVAT credit. 8. It is submitted by Learned Counsel that the business support services, which were claimed as input service related to supply of meal coupon by duly recognized agencies and whose vendors paid the tax as provider of procurement of business support services. Reliance has been placed on the decision of the Tribunal in Commissioner of Service Tax, Bangalore v. Yodlee Infotech (P) Ltd [2015 (39) STR 695 ((Tri.Bangl)] which allows availment of CE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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