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2012 (9) TMI 414 - AT - Service TaxCenvat credit on rent-a-cab - denial - Held that:- 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. In fact the employees is also entitled to conveyance allowance. It also would form part of a condition of service and the amounts spent on the conveyance of the employees is also a factor which will be taken into consideration by the employees in fixing the price of the final product as decided in CCE, Bangalore III Vs. Stanzenn Toyotetsu India (P) Ltd.[2011 (4) TMI 201 - KARNATAKA HIGH COURT] The appellants shall be eligible for the credit of rent-a-cab service provided, they are able to satisfy that the rent-a-cab service has been utilized for transport of employees/officials or business related visitors to their factory/office - issue remanded back granting opportunity to the assessee to produce additional evidence - favour of assessee by way of remand.
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