Any service used by manufacturer directly or indirectly in or in relation to manufacture of final products constitutes input service

It was held that any service used by the manufacturer whether directly or indirectly in or in relation to the manufacture of final products constitutes input service. The catering service, rent-a-cab and transportation services and the tax paid on the said services are stated as input services.

HIGH COURT OF KARNATAKA AT BANGALORE

COMMISSIONER OF CENTRAL EXCISE, BANGALORE-I

Versus

BELL CERAMICS

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