TMI Blog2011 (9) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... les, 2004 and consequently the credit of service tax paid on such service was allowed to be taken as credit under the said Rules of 2004 - Held that:- We respectfully agree with the findings recorded by the Bombay High Court in Coco Cola’s case (supra). The judgment rendered in Coca Cola’s case (2009 -TMI - 34433 - BOMBAY HIGH COURT) has also been followed in Semco Electrical Pvt Limited vs. CCE P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service as given under Rule 2(I) of the Cenvat Credit Rules, 2004 and consequently the credit of service tax paid on such service was allowed to be taken as credit under the said Rules of 2004. Respondent-company is engaged in manufacturing of I.C. Engine Parts and has been availing Cenvat Credit on Service Tax Appeal No. 08 of 2011 inputs/input service and capital goods under Cenvat Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be started. The provision of transportation facility to the employees increases efficiency and increases the production capacity of the manufacturing unit itself. The Tribunal has relied upon a judgment of Bombay High Court reported as 2009(242) ELT 168 (Bombay) , Coca Cola India Pvt. Ltd vs. Commissioner of Central Excise Pune-III.. Learned counsel for the appellant has vehemently argued that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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