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2011 (9) TMI 748 - AT - Service TaxCenvat credit - rent-a-cab service, tour operator service and security - Tribunal in the case of C.C.E., Jaipur-II v. J.K. Cement Works (2009 -TMI - 33571 - CESTAT NEW DELHI) has held that rent-a-cab service used for bringing employees to the factory and dropping them back to their residence is covered by the definition of input service As regards the security, there is no dispute that the same has been availed security to the factory. Security service for security of the property of the factory is an essential activity for any manufacturer and, hence, in our view the same is covered by the term “activities related to the business,” and therefore, this service would also be covered by the definition of input service and would be eligible for Cenvat credit - Decided in favor of the assessee
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