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2011 (4) TMI 206 - HC - Service TaxCenvat credit - The assessee had availed and utilized input service tax credit relating to transportation services provided to the staff for pickup and drop from their residence to the factory and vice versa - CCE v. Stanzen Toyotetsu India (P.) Ltd. [2011 - TMI - 204471 - KARNATAKA HIGH COURT ] - providing of transportation services would amount to activity ‘relating to business’. It is further came to the view that even though the transportation services are not expressly mentioned in the definition of input service, it cannot be said that they do not constitute input service and the assessee is not entitled to the benefit of Cenvat credit.
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