Rent-a-Cab, Manpower for Outdoor Catering & Gardening Services are eligible for credit for period prior to 01.04.2011

Customs, Excise, And Service Tax Appellate Tribunal (CESTAT) has held that For the period prior to 01.04.2011, the appellant is eligible for cenvat credit on Rent-a-Cab Services and Supply of Manpower for Outdoor Catering Services.

Shri Nischal Agarwal, Learned Consultant for the appellant has adverted to the definition of input service as it stood prior to 01.04.2011, in which the phrase “activities relating to business” is included. In various decisions of the Tribunal as well as several High Courts, it has been held that the said definition has a very wide ambit and it would include almost all services used for the activities of the business.

The ITAT has also held that:

• Rent-a-Cab Services
• Supply of Manpower for Outdoor Catering Services
• Supply of Manpower for Gardening Services

are eligible for credit for the period prior to 01.04.2011.