M.V. Ravindran, Judicial Member. - All these four appeals are directed against Orders-in-Appeal No. 132/2007, dated 17-12-2007; OIA Nos. 133 & 134/2007, dated 17-12-2007 & OIA No. 128/2007, dated 24-12-2007 passed by the Commissioner of Central Excise (Appeals-II), Bangalore. Since all these appeals are in respect of the same assessee and issue being the same, they are being disposed of by a common order.

2. The relevant fact that arise for consideration are the appellant herein availed input stage credit of the service tax amount paid by the service provider of Canteen Services, Rent-a-Cab Services and on the Group Health Insurance Services. The appellant claims that the canteen services, transportation charges for transportation of their employees and the Group Insurance health Policy for which they have paid Service tax to the service providers, is in or in relation to the manufacturing activity. Both the lower authorities have held that the appellants are not eligible to avail the credit of Service tax paid by the Service provider and confirmed the demand and also imposed penalty besides directing the appellants to pay interest. Hence, these appeals.

3. The learned Advocate