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2013 (10) TMI 330 - CESTAT NEW DELHIScope of Input Service under Rule 2(I) - Rent-a-cab Service - Whether the service of rent a cab availed by the appellant for bringing workers to the factory and dropping them back to their residence can be treated as input service under Rule 2 (l) of the Cenvat Credit Rules, 2004 – Held that:- Following CCE, Bangalore - III vs. Stanzen Toyotetsu India (P) Ltd. [2009 (5) TMI 371 - CESTAT, BANGALORE ] - an input or input service, which has no nexus with the manufacture of a particular final product would not be eligible for Cenvat credit - While, this general principle guides the availability of Cenvat credit in respect of inputs and input services used in connection of manufacture of a particular final product, the existence of nexus is a matter of fact, which has to be determined in each case - the issue of nexus in respect of the service, in question, has been examined and the High Courts and the Tribunal have expressed the view that there is nexus between availing of rent a cab service to enable the workers to reach the factory in time and manufacture of final product - the order is not sustainable - The same is set aside – Decided in favour of Assessee.
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