Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2011 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (9) TMI 120 - HC - Service TaxWhether the CESTAT was correct in holding that the service of transportation of employees of a factory to the factory was an ‘input service’ under the ambit of definition of ‘input service’ as given under Rule 2(I) of the Cenvat Credit Rules, 2004 and consequently the credit of service tax paid on such service was allowed to be taken as credit under the said Rules of 2004 - Held that:- We respectfully agree with the findings recorded by the Bombay High Court in Coco Cola’s case (supra). The judgment rendered in Coca Cola’s case (2009 -TMI - 34433 - BOMBAY HIGH COURT) has also been followed in Semco Electrical Pvt Limited vs. CCE Pune (2009 -TMI - 76184 - CESTAT, MUMBAI). The reasoning given by the Tribunal is a possible reasoning which does not give rise to any substantial question of law. - Decided in favor of assessee.
|