TMI Blog2011 (6) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... fore Commissioner(Appeals) that the appellants have incurred the transport cost and have not collected from the workers he matter is required to be remanded to the original adjudicating authority for verification of this aspect only - Appeal is allowed by way of remand. - E/404/10 - 421/2011 - Dated:- 24-6-2011 - B S V Murthy, J. For Appellant: Mr. S. Vijaya Raghavan, AR For Respondent: Ms. Sabrina Cano, JDR Per: B S V Murthy: Appellant is in appeal against the decision of the lower authority that cenvat credit of service tax paid on tour operator service utilized by them for the purpose of transporting their employees from city to the factory is not admissible. 2. Authorised representative of the appellant submitted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he also submitted that in the Order-in-Appeal, the Commissioner has made observation that the appellant has not shown any evidence to show that they have not collected the cost of transportation from the employees. 4. I have considered the submissions made by both sides. As regards the submission that Hon'ble High Court of Bombay in the case of Ultratech Cement Ltd. has laid down the ratio that only when the service is the one which is mandatorily required to be provided under a statute, the benefit would be admissible, I find that this is not so. No doubt, in para-32 of the order, the submission made by the ld. Counsel for the respondent that they were providing out-door catering services because of the statutory required under the Facto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to the manufacture of final products, subsequent to the manufacture of final products but also services relating to the business such as accounting, auditing ..... etc. Thus the definition of input service seeks to cover every conceivable service used in the business of manufacturing the final products. Moreover, the categories of services enumerated after the expression 'such as' in the definition of 'input service' do not relate to any particular class or category of services, but refer to variety of services used in the business of manufacturing the final products. There is nothing in the definition of 'input service' to suggest that the Legislature intended to define that expression restrictively. Therefore, in the absence of any inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t case, as pointed out by the authorized representative of the appellant, the transport facilities provided to the appellants is only to the factory and not to their office. This shows that there is a clear nexus between the manufacturing activity and the transport provided to the employees. Having regard to the facts and circumstances of the case which are not similar to the ones which came up for consideration in all the decisions cited by the ld. DR (some decisions other than Grasim Industries were also cited), I hold that in this case the appellant is eligible for the benefit of service tax paid on the tour operator service for transportation of employees to their factor from the city. However, in view of the observation of the ld. Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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