TaxTMI 
TaxTMI 
2008 (2) TMI 61
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....3. Since the issue involved in all the three appeals is common, these are being taken up together for disposal by a common order. 4. In Appeal No.E/1240/2007-Mum relating to M/s.Victor Gaskets India Limited, the inadmissible Cenvat credit involved is Rs.96,912/- for the period from January, 2005 to August, 2006. The appellants are engaged in the manufacture of Gasket falling under chapter sub heading 84.68 of Central Excise Tariff Act, 1985. 5. In Appeal No.E/1235/2007-Mum relating to M/s.Bosch Chassis Systems India Limited, the inadmissible Cenvat credit involved is Rs.3,83,283/- for the period from September, 2004 to May, 2006. The appellants herein are engaged in the manufacture of M.V.Parts falling under chapter 87 of Central Ex....
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....ture of final products and clearance of the final products from the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal;" The meaning assigned to "input service" is divided in two....
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....ng, computer, networking, credit rating, share registry, security. The credit of service tax paid on activities like coaching and training, credit rating, although not directly or indirectly related to manufacture of goods, is admissible as input service credit to a manufacturer of final products as well as to output service provider treating the same as activities in relation to business. In the light of the above, I am of the view that the canteen service provided within the factory premises of the appellants exclusively for the factory workers is an activity in relation to the business of the appellants, and hence can be regarded as "input service" within the ambit of Rule 2(l) (ii) of the Cenvat Credit Rules, 2004. In the....
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....t taxes on canteen related expenses under Income Tax Act and as the said tax is a levy on business related expenses, the Appellants' payment of the same on the canteen related expenses would be considered as a business related expenses and hence, the same would get covered under the "activities relating to business" stipulated in the inclusive definition of input service u/r 2(l) of CCR, 2004. I am inclined to agree with this plea of the appellants. 14. I find that the CESTAT, vide Final Order No.A/27/C-IV/SMB/2007 dated 13.12.2007 in the case of Manikgarh Cement vs. CCE, Nagpur, [2008 (9) S.T.R. 554 (T)] has allowed the cenvat credit of the service tax paid on the repairs and maintenance of civil construction in the residential colony&nb....