2017 (10) TMI 86

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.... in holding that the Respondent is entitled to avail the CENVAT Credit on outdoor 'catering services' & 'RentaCab services' provided in the factory for employees of the factory ?" 2. The question involves two separate issues, both concerning the entitlement of the manufacturer to cenvat credit. First is on the outdoor catering services and the second is with respect to charges for rent a cab services. Learned counsel for the department candidly pointed out that both issues have been examined by this Court earlier. 3. In case of Principal Commissioner v. Essar Oil Ltd. reported in (2016) 53 VST 317 (Guj), Division Bench of this Court on the question of charges for rent a cab services, noted the facts presented by the as....

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....les, 2004 defines input service. This definition is couched in means and includes the expression. The definition 'input service' would mean, any service used by the provider of output service, or used by the manufacturer directly or indirectly in or in relation to the manufacture of final products and clearance of final products from the place of removal, and would include various services specified in the said definition. Thus, the term 'input service' would mean any service used by the manufacturer directly or indirectly in or in relation to manufacture of final products and clearance of final product from the place of removal. In view of such broad definition, three authorities below concurrently, and in our opinion corre....