2015 (1) TMI 721

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....) of Cenvat credit Rules, 2004. 2. In Appeal No. E/545/12, the input service credit has been availed by the appellant on outdoor catering service and rent-a-cab service and in Appeal No. E/546/12, the appellant has availed input service credit on repair and maintenance of Company's vehicles used for business of appellant company. The Revenue is of the view that 'outdoor catering' services and 'rent a cab' services have no nexus with the business of manufacture of the appellant. Therefore, they are not entitled to take Cenvat credit of service tax paid on these services. Learned Counsel for the appellant submits that 'outdoor catering' services has been availed by the workers of the appellant company and it is statutory requirement for th....

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....her hand, learned AR opposed the contention of the learned Counsel and submits that from the facts of the case, it is not coming out whether the appellant is required to maintain canteen in their factory as per statutory provisions of Factories Act. She further submits that it is also not coming out from the facts of the case that whether appellant has recovered any amount from the employees towards rendering 'outdoor catering' services. She further submits that a 'rent-a-cab' service has not availed by the appellant in the course of business of manufacturing. Therefore, they are not entitled to take Cenvat credit. She further submits that appellant is not entitled to take Cenvat credit for the service of repair and maintenance for the vehi....