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2018 (8) TMI 314 - AT - Central ExciseCENVAT Credit - input services - 'tour operator services’ used for transporting workers and staff to the factory - whether the appellant is entitled to credit of the service tax paid on the tour operator service used for transporting their employees from their residence to the factory? - Held that:- Once the workers come into the factory their services are used in relation to the manufacture of final products. But bringing workers to the factory or providing accommodation to them outside the factory or providing any other welfare measures for the workers or their families have no nexus with the manufacture of the final products, although they are welfare measures meant for the general well being of the workers who manufacture the goods - thus, the assessee is not entitled to the credit of service tax paid on the buses hired to bring workers to their factory. Credit not allowed - appeal dismissed - decided against appellant.
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