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2010 (12) TMI 69

Head Note:
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.


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