2012 (11) TMI 78

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..... (8) TMI 14 - SUPREME COURT] CENVAT Credit benefit will be available if the service can be related to the business of manufacture. In this case, the factory is located in a village and the village does not have adequate facilities for employees and therefore to get the proper employees, it becomes necessary for the assessee to provide transportation facility from the nearest city. Therefore, it .....

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..... Service Tax paid on rent-a-cab utilized for transportation of employees from Vadodara to the factory in village Ankhi, about 40 kms away. 3. Heard both the sides. 4. Ld. A.R. submits that credit is not available in view of the decision of Hon'ble Supreme Court in the case of Maruti Suzuki Ltd. 2009 (240) ELT 641 (SC) and the decision of the Tribunal in the case of Sundaram Brake Linings 2010( .....

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..... me to the conclusion that CENVAT Credit benefit will be available if the service can be related to the business of manufacture. In this case, the factory is located in a village and the village does not have adequate facilities for employees and therefore to get the proper employees, it becomes necessary for the assessee to provide transportation facility from the nearest city. Therefore, it canno .....

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