2016 (3) TMI 300

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....R ORDER Per R K Singh Appeals have been filed against the Order-in-Appeal dated 03.03.2015 in terms of which the CENVAT credit of service tax paid under 'Rent a Cab' service on account of engaging cabs for transport of children of staff members from resident to school and back. Ld. advocate for the appellant has contended that this was an activity relating to business and therefor....

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....service,- (i) used by a provider of taxable service for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, pre....

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...., reason or rationale. The judgement of CESTAT in the appellant's own case (supra) cited by the appellant allowed such credit on the ground that the cost of the said service was included in the cost of production as per CAS-4 standards. That in my view is not a valid ground for treating the impugned service as input service because "input service" has been clearly defined in Rule 2(l) of CENVA....