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2012 (8) TMI 602 - AT - Central ExciseNon eligibility of cenvat credit - rent a cab services - Held that:- As decided in Stanzen Toyotetsu India (P) Ltd. [2011 (4) TMI 201 - KARNATAKA HIGH COURT] Rent-a-Cab service is provided by the assessee to these workers to reach the factory premises in time which has a direct bearing on the manufacturing activity & by no stretch of imagination can it be construed as a welfare measure. It is a basic necessity so as to ensure that the work force comes on time at the work place, the employers have taken this measure which has a direct bearing on the manufacturing activity. As undisputed fact of the case that the services of rent a cab services were received by the respondent for transportation of their employees from their residence to the factory premises and back to the residence and the service provider is registered and respondent is discharging the service tax liability billed on on such services rendered - no ground to deny the claim - in favour of assessee.
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