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TMI ID= 201714
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2010 (12) TMI 69 - CESTAT, MUMBAI

Lupin Ltd. Versus Commissioner of Central Excise, Mumbai

Input Services - Cenvat Credit - input service credit on the service availed on tour operator for transporting their employees to the factory from the residence and vice versa - Held that: - the issue has already been settled by this Tribunal in the case of Semco Electricals P. Ltd. reported in (2009 -TMI - 76184 - CESTAT, MUMBAI), by Hon'ble High Court of Bombay in the case of CCE vs. Ultra Tech reported in (2010 -TMI - 78203 - BOMBAY HIGH COURT) and by this Tribunal in the case of CCE, Nashik vs. Cable Corporation of India (2008 -TMI - 30004 - CESTAT, MUMBAI) where it was held that the service availed by the assessee of tour operators for transportation of their employees from their residence to factory or vice versa, the assessee is entitled to input service credit on the above said service as the same have been availed by the assessee in course of their business of manufacturing.

No.- E/12/10

Dated.- December 15, 2010

Citations:

  1. CCE, Nagpur Versus Ultratech Cement Ltd., - 2010 (10) TMI 13 - BOMBAY HIGH COURT

  2. Semco Electrical (P.) Ltd. Versus Commissioner of Central Excise, Pune - 2009 (12) TMI 143 - CESTAT, MUMBAI

  3. COMMISSIONER OF CENTRAL EXCISE, NASIK Versus CABLE CORPORATION OF INDIA LTD - 2008 (6) TMI 4 - CESTAT, MUMBAI

Mr. Ashok Jindal,

Ms. Aparna Hirandagi, Advocate for the appellant

Shri  M.N. Sayeed, Proxy JDR for the respondent

Heard and considered.

2. The issue involved in this matter is whether the appellants are entitled to avail input service credit on the service availed by them on tour operator for transporting their employees to the factory from the residence and vice versa.

3. As the issue has already been settled by this Tribunal in the case of Semco Electricals P. Ltd. reported in 2010 TIOL 162 CESTAT-MUM, by Hon'ble High Court of Bombay in the case of CCE vs. Ultra Tech reported in 2010 TIOL 745 HC-MUM-ST and by this Tribunal in the case of CCE, Nashik vs. Cable Corporation of India 2008 (12) STR 598 (T-Mum) where it was held that the service availed by the assessee of tour operators for transportation of their employees from their residence to factory or vice versa,  the assessee is entitled to input service credit on the above said service as the same have been availed by the assessee in course of their business of manufacturing.  Accordingly, following the ratio laid down by the above decisions, in this case also the appellants are entitled to avail input service credit on tour operators service which they have taken for transportation of their employees from their residence to factory premises and vice versa. 

4. Hence the impugned order is set aside and the appeal is allowed.

 
 
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