2013 (12) TMI 329

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....Sabrina Cano, Superintendent (AR) JUDGEMENT 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....

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.... decisions and one of them is the decision of the Hon'ble High Court of Karnataka in the case 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 theref....

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....2012 (27) S.T.R. 141 (Tri.-Del.)]. In this case the Tribunal considered the similar issue and 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 l....