CENVAT credit on business-related services was upheld for outdoor catering, rent-a-cab, vehicle maintenance and photography services.

CENVAT credit on service tax paid for outdoor catering, rent-a-cab, car maintenance and photography services was treated as admissible input service credit because binding Tribunal precedent had already recognised these services as relating to business or otherwise eligible for credit. Outdoor catering was accepted as an input service, and credit for rent-a-cab, photography, and repair and maintenance of vehicles was also supported by earlier Tribunal decisions. On that basis, no reason was found to interfere with the orders allowing credit, and the Revenue's appeals were rejected.

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Issues: Whether CENVAT credit of service tax paid on outdoor catering service, rent-a-cab service, car maintenance service and photography service was admissible as input service credit.

Analysis: The disputed services were treated as eligible input services on the strength of binding Tribunal precedent. Outdoor catering service was held admissible as an input service relating to business, and credit on rent-a-cab service, photography service, and repair and maintenance of vehicles was also recognised as available under the Tribunal's earlier decisions. In view of those precedents, no ground was made out to interfere with the orders allowing credit.

Conclusion: Credit was held admissible on the services in question and the Revenue's appeals were rejected.

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