TMI Blog2014 (4) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... going through the said judgment of Hon'ble High Court, I find that it stand observed by them that definition of input service is wide enough and takes into its ambit the services connected of furtherance of business. Test is whether service utilized is for manufacture of final product directly or indirectly or used in relation to activities relating to business. If any of these two tests are satisfied, service is well within the definition of input service and the manufacturer would be entitle to avail the credit. As such, by referring to CAS-4 standards relating to cost of the final product, it stand held by the Hon'ble High Court that transportation of the employees service is an admissible modvatable service - even services used for mai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit demand of Rs.8,13,065/- an amount of Rs.7,62,464/- pertains to the availment for transportation of the staff from the colony to the factory and back, the credit of Rs. 45,600/- pertains to the service of transportation of the employees children from the residential colonies to the school and the credit of Rs. 49,040/- pertains to hiring of ambulance which is required to be kept as per the provisions of the Factories Act, that Tribunal in a series of judgments - Stanzen Toyotetsu India Pvt. Ltd. vs. CCE, Bangalore - III reported in 2009 (14) S.T.R. 316 (Tri. - Bang.), CC CE, Raipur vs. HEG Ltd. reported in 2010 (18) S.T.R. 446 (Tri. - Del.) and CCE, Visakhapatnam vs , Hindustan Zinc Ltd. reported in 2009 (16) S.T.R. 704 (Tri. - Bang.) , ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Stanzen Toyotetsu India Pvt. Ltd vs. CCE, Bangalore - III (supra), CC CE, Raipur vs. HEG Ltd. (supra) and CCE, Visakhapatnam vs. Hindustan Zinc Ltd. (supra) has held that the service for transportation of the employees from the residence to the factory and back is an input service eligible for Cenvat credit. As regards the ambulance service, I find that the appellant are required to hire the ambulance as per the provisions of the Factories Act and hence, this service is an activity related to manufacturing business and hence covered by the definition of 'input service'. 5. As regards the Cenvat credit of Service tax paid on the transportation of employees children from the residence to the school, the appellant have strongly contende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of business. Test is whether service utilized is for manufacture of final product directly or indirectly or used in relation to activities relating to business. If any of these two tests are satisfied, service is well within the definition of input service and the manufacturer would be entitle to avail the credit. As such, by referring to CAS-4 standards relating to cost of the final product, it stand held by the Hon'ble High Court that transportation of the employees service is an admissible modvatable service. 7. By referring to Para 4.1 of the CAS-4 standards and Para 5.2 of the same, it is seen cost of production consists do, inter-alia, Direct Wages and Salaries, which include other allowances such as children's education allowance, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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