TMI Blog2012 (10) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... edit can be taken as these activities are relating to Business of assessee,as decided in case of CCE v. Stanzen Toyotetsu India (P.) Ltd. [2011 - TMI - 204471 - KARNATAKA HIGH COURT ]- Further hiring of buses for children of the employees for transportation to the schools and tuition is not an Input Service and Cenvat Credit cannot be taken on this activity. - Stay granted partly. - 3374 of 2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h included Cenvat credit demand of about Rs.62,435/- availed in respect of transportation charged of carrying employee's children to the schools and tuition centres. Beside this he also ordered recovery of interest on the Cenvat credit demand and imposed penalty of Rs.10,000/- on the appellant. Against this order of the Commissioner, this appeal alongwith stay application has been filed. 2. Hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TT - 251, that this issue is also covered by the stay order No.87/2011-SM(BR) dated 14.01.2011 of the Tribunal between the same parties relating to the same issue, wherein Tribunal took prima facie view that the services of bus hiring and ambulance for transportation of employees to the factory and back and to the treatment centres were covered by the definition of input service. However, the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lance for transportation of injured employees for their treatment of squarely covered by the above referred judgements of the High Courts and the Tribunal. In view of this, the appellant are directed to deposit and amount of Rs.62,500/- (Rupees Sixty Two Thousand Five Hundred) within a period of four weeks from the date of this order. On deposit of this amount, the requirement of pre-deposit of ba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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