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2010 (11) TMI 381 - AT - Service TaxCenvat credit - tour operator service - As regard the Cenvat credit on tour operator service, the learned Counsel for the assessee contended that what is being considered for tour operators service is in fact transportation of their employees to their factory - The above fact is not disputed by the department - The tribunal in the case of Cable Corporation of India ltd. (2008 -TMI - 30004 - CESTAT, MUMBAI ) allowed Cenvat credit on Rent-a-cab service used for bringing employees to work in the factory for manufacture of goods - It has to be considered as being used indirectly in relation to the manufacture or as a part of business activity - To this the learned JR pointed out that the decision has not reached finality, since the department is contesting it - However, he could not produce any order modifying or staying the operation of the said order - The above decision applies to the facts of the case. - Decided in favour of assessee.
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