2010 (11) TMI 143

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....S. Katiyar, SDR, for the Respondent. [Order].  - Appellants are denied input service credit on the services mentioned hereunder below. (a)     Outdoor catering services availed in guest house. (b)     Garden maintenance basis (c)     House Keeping at Guest House. (d)    House Keeping at factory. (e....

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....teria etc. and in pursuance to that they take the services of jungle cutting to maintain their finished products bacteria free. Hence, the impugned service qualifies for to take credit. With regard to picnic service, he submitted that picnic service is for the employees of the factory of the appellants, which gives the boosing to do the employees to do work in their factory effectively. Hence, the....

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....l input service credit of the services availed by the assessee in their business activity of manufacturing i.e. if the assessees (manufacturer) is availing any service in the course of their business activity then the assessee is entitled for input service credit. In this case no doubt the guest house has been maintained by the appellant for their business activity and not for any welfare of the s....