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2012 (11) TMI 78 - AT - Central ExciseCENVAT Credit of Service Tax paid - Rent-a-cab utilized for transportation of employees from Vadodara to the factory in village Ankhi - Held that:- As decided in M/s. Maruti Suzuki Ltd. Versus Commissioner of Central Excise, Delhi-III [2009 (8) TMI 14 - SUPREME COURT] CENVAT Credit benefit will be available if the service can be related to the business of manufacture. In this case, the factory is located in a village and the village does not have adequate facilities for employees and therefore to get the proper employees, it becomes necessary for the assessee to provide transportation facility from the nearest city. Therefore, it cannot be said that the assessee is providing transportation facility to its employees as a welfare measure, but it is necessity to ensure that the manufacture takes place properly - in favour of assessee.
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