Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2011 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (4) TMI 1397 - HC - Central ExciseCenvat credit of the Service tax - transportation services provided by the assessee to their staff for pick up and drop from the residence to the factory and vice-versa – Held that:- Service should have been utilized by the manufacturer directly or indirectly in or in relation to the manufacturer directly or indirectly in or in relation to the manufacturer of final products or used in relation to activities relating to business - If any of the test is satisfied then the service falls under input service and the manufacturer is eligible to avail Cenvat credit and the Service tax paid on such credit - Transportation/Rent-a-Cab service is provided by the assessee to their employees in order to reach their factory premises in time which has a direct bearing on manufacturing activity - in favour of the assessee
|