CENVAT on Rent-A-Cab & Outdoor Catering availed for employees transportation & food is available

Emco Ltd. Vs Commissioner of Central Excise-Mumbai (CESTAT Mumbai) CESTAT Mumbai held that Service Tax paid by the assesses under Rent-A-Cab Service and Outdoor Catering Service provided to its employees to transport them to the factory and back and to provide food to employees fall under input services and are entitled for CENVAT Credit. Facts- The appellants were issued with show cause notice proposing to deny CENVAT Credit of Service Tax paid on services such as Outdoor Catering Service, Rent-a-Cab Service, Club or Association Service and services availed to provide food coupons to the empl...