2008 (1) TMI 29

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....mmon and the appeals are, therefore, heard together and disposed of vide this common order.  The Revenue is aggrieved by the finding of the Commissioner (Appeals) that output catering services provided in the factory of the respondents herein is an input service and that the respondents are eligible to take credit thereof. 2. I have heard both sides. 3. The definition of input services read....

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....ity, inward transportation of input or capital goods and outward transportation upto the place of removal." 4. The catering/canteen services are neither used in or in relation to the manufacture or clearance of final products nor can it be said to be an activity relating to business.  The illustrations of activities relating to business, viz. accounting, auditing, financing etc., are all con....