2013 (12) TMI 856

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....d to the applicant for outdoor catering service and garden maintenance service. The denial on outdoor catering services is on the premise that the applicant could not produce evidence as to how many employees are working in their factory during the relevant time. For gardening service, input service credit was denied on the premise that this service do not qualify for the benefit under the definit....

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....t, whether it is manufacturing or rendering service, has to be treated as "input service" coming within the purview of Rule 2(1) of the CENVAT Credit Rules, 2004 therefore, they are entitled for input service credit. 4. Considered the submissions made by both the sides. 5. We find that the applicant has been able to produce the evidence with regard to the information given to the Office of t....