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2015 (7) TMI 510 - HC - Service TaxCenvat credit - input services - service tax paid on the services of tour operators/travels for transporting the staff working at their factory (pickup and drop) - Held that:- this Court dealt with the issue in a batch of appeals [2015 (3) TMI 736 - MADRAS HIGH COURT] held in favour of the assessee by following the decision of the Bombay High Court in the case of CCE - Vs - Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT], wherein all the contentions raised by the Revenue have been considered in extenso including the definition of 'input service' as defined in the case of Maruti Suzuki Ltd. - Vs - CCE [2009 (8) TMI 14 - SUPREME COURT]. The Bombay High Court, in Ultratech's case (supra) came to the conclusion that the decision of the Larger Bench of CESTAT in the case of CCE - Vs - GTC Industries Ltd. [2008 (9) TMI 56 - CESTAT MUMBAI] is correct law, however, with a rider that where the cost is borne by the worker, the manufacturer cannot take credit of that part of the service tax which is borne by the consumer. The cenvat credit availed by the assessee on rent-a-cab services is admissible and, therefore, no interference is called for with the order passed by the Tribunal. - Decided against the revenue.
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