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2013 (7) TMI 673 - AT - Central ExciseCENVAT Credit of Service Tax paid on rent-a-cab service - Service Tax paid on rent-a-cab service for transportation of their employees from the residences to the factory premises and back – Held that:- Relying upon the judgment in the case of Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT ] decided the case benefitting Assessee - Basic thrust of the Revenue’s appeal is inputs or input services used in or in relation to the manufacturing of final product – Also, relying upon the judgment of Hon'ble High Court of Karnataka in the case of CCE Bangalore Vs Stanzen Toyotetsu India Pvt. Ltd. [2011 (4) TMI 201 - KARNATAKA HIGH COURT] , and also in the case of Bell Ceramics Ltd. [2011 (9) TMI 792 - KARNATAKA HIGH COURT], allowed the Cenvat Credit – Decided in favor of Assessee.
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