2012 (6) TMI 221

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....directed against the order in appeal No. Commissioner(A)/190/VDR-II/2010 dated 30.08.2010.   2. Heard both sides and perused the record.   3. The issue involved in this case is regarding the availment of cenvat credit of the service tax paid on Rent-a-Cab service. It is an admitted fact that the said Cabs were utilised by the respondent for the purpose of transportation of their employ....

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....ovide food for them fall under the input services entitled to credit.   2. The said question arose for consideration before this Court in the case of Commissioner of Central Excise, Bangalore-III, Commissionerate v. Stanzen Toyotetsu India (P.) Ltd., reported in 2011 (32) STT 244/12 taxmann.com 101 (Kar.) = 2011 (23) S.T.R. 444 (Kar.). It was held that any service used by the manufacturer wh....