Cenvat credit on outdoor catering activity and rent-a-cab services

M/s. Mediacom Media India Pvt. Ltd. Vs C.C.G.S.T. (CESTAT Mumbai) Observing that definition of input service was very wide and that the only condition precedent was that it should be the activity relating to business, CESTAT Mumbai has allowed Cenvat credit on outdoor catering services and rent-a-cab services for the period 2007-2010. Rule 2(l) of the Cenvat Credit Rules, 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 dir...