TMI Blog2009 (6) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... s have denied the credit on the ground that credit is not eligible on input service, as the said service is only a facility extended to the employees of the company – Order-in-appeal relied on in impugned order to deny credit, set aside by the Divisional Bench of Tribunal in the case of M/s. Stanzen Toyotetsu India Pvt. Ltd. v. CCE - Accordingly, I find that the issue is now squarely covered in fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is only a facility extended to the employees of the company. He would submit that the Commissioner (A) in his order has relied upon his earlier decision rendered in the case of M/s. Stanzen Toyotetsu India Pvt. Ltd. to reject their appeal. He would submit that the said decision was set aside by the Divisional Bench in the case of M/s. Stanzen Toyotetsu India Pvt. Ltd. v. CCE as reported in 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... residence to factory. 1 have, in a similar case in respect of M/s. Stanzen Toyotezu India Pvt. Ltd., Bangalore vide Order-in-Appeal Nos. 133 134/2007 dated 17-12-2007, held that providing transportation service to the staff is not eligible input for credit since it is extended facility to the employees themselves. Such services provided to the staff (and also management) are not eligible to inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion services. In view of the above I pass the following order. ORDER I uphold the Order-in-Original No. 15/2007 dated 28-12-2007 passed by the Deputy Commissioner of Central Excise, Kengeri Division, Bangalore and reject the appellazit's appeal." It is seen that the said decision of the leaned Commissioner (A) in the case of M/s. Stanzen Toyotetsu India Pvt. Ltd. was set aside by the D ..... X X X X Extracts X X X X X X X X Extracts X X X X
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