2018 (6) TMI 1718 - HC - GST

High Court rules in favor of petitioner-theater, deeming respondents' inaction illegal. Writ petition resolved, no costs incurred.

The High Court of Telangana deemed the respondents' failure to set admission rates for the petitioner-theater as illegal and arbitrary. The writ petition ... Validity of action of the respondents in not fixing the rate of admission for the petitioner-theater as per their application dated 20.06.2017 - HELD THAT:- The issue decided in the case of RAMAKRISHNA GLITTERATI VERSUS STATE OF TELANGANA [2016 (10) TMI 1314 - TELANGANA HIGH COURT] where it was held that all services used in relation to the business of manufacturing the final product are covered under the definition of `input service' and in the present case, the outdoor catering services being integrally connected with the business of the manufacture of cement, credit of service tax paid out on catering services has been rightly allowed by the Tribunal. Petition disposed off. The High Court of Telangana declared the action of the respondents in not fixing the rate of admission for the petitioner-theater as illegal and arbitrary. The writ petition was disposed of in terms of a previous order dated 31.10.2016. No costs were awarded, and any pending miscellaneous petitions were closed.