2013 (12) TMI 329

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....DGEMENT 4 appeals are in consideration today. Out of 4 appeals 3 appeals namely 1651, 1653 and 1654/2011 relate to the challenge to the decision of non-availability of CENVAT credit on 'Rent-a-Cab Service' availed by the appellants. In Appeal 1652/2011 the issue involved is eligibility of CENVAT credit of service tax paid on 'Outdoor Catering Service'. The period involved and the amount involved ....

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....se of CCE, Bangalore-III Vs. Stanzen Toyotetsu India (P) Ltd. [2011 (23) S.T.R. 444 (Kar.)] I find that the decision covers the case of the appellant. Hon'ble High Court took the view that services availed for workers to reach factory premises in time has a direct bearing on manufacturing activity and therefore the CENVAT credit is available. Respectfully following this decision, Appeals No. 1651,....

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.... came to the conclusion that it is not necessary that the number of employees should be more than 250. Para 6 of this decision is relevant and is reproduced below:-        Considered arguments on both the sides. As far as outdoor catering service is concerned, there is no law laid down anywhere that such service will be in relation to manufacture only if the number o....