Input service credit on canteen, rent-a-cab, and group health insurance services was held admissible on identical facts.

Input service credit was allowed for service tax paid on canteen services, rent-a-cab services, and group health insurance services, as the controversy had already been decided in the assessee's own earlier case on identical facts. The prior ruling had relied on Larger Bench decisions, and no contrary factual distinction was shown for the relevant period. On that basis, the credit was held admissible and the appeals were allowed with consequential relief, if any.

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Issues: Whether input service credit of service tax paid on canteen services, rent-a-cab services, and group health insurance services was admissible.

Analysis: The dispute concerned availment of credit on service tax paid for canteen, rent-a-cab, and group health insurance services. The same issue had already been decided in the assessee's own case for an earlier period, and the earlier decision had allowed the appeals after relying on Larger Bench decisions. As the controversy stood settled on identical facts and issue, no contrary distinction was shown.

Conclusion: The credit was held admissible and the appeals were allowed with consequential relief, if any.

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