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2011 (6) TMI 309 - CESTAT, BANGALORECenvat credit - Whether cenvat credit of service tax paid on tour operator service utilized by them for the purpose of transporting their employees from city to the factory is admissible or not - The transport facilities provided to the appellants is only to the factory and not to their office - This shows that there is a clear nexus between the manufacturing activity and the transport provided to the employees - Held that:- in this case the appellant is eligible for the benefit of service tax paid on the tour operator service for transportation of employees to their factor from the city - No evidence has been produced before Commissioner(Appeals) that the appellants have incurred the transport cost and have not collected from the workers he matter is required to be remanded to the original adjudicating authority for verification of this aspect only - Appeal is allowed by way of remand.
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