TMI Blog2013 (1) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... su India (P.) Ltd. [2011 (4) TMI 201 - KARNATAKA HIGH COURT]. This Court held that the transportation/Rent-a-Cab service is provided by the assessee to their employees in order to reach their factory premises in time which has a direct bearing on manufacturing activity. In fact, the employee is also entitled to conveyance allowance which would form part of his condition service. Therefore, by no s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it. In favor of assessee. - CEA NO. 57 OF 2010 - - - Dated:- 12-4-2011 - N. KUMAR AND RAVI MALIMATH, JJ. T.M. Venkata Reddy for the Appellant. JUDGMENT Ravi Malimath, J. - The assessees are engaged in the manufacturer and clearance of excisable goods namely, graphite electrodes, nipples and graphite products. During the scrutiny of the records it appears that the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a-cab-service) was confirmed. Aggrieved by the same, the assessee preferred an appeal to the Tribunal. The Tribunal while placing reliance on the judgment in the case of Stanzen Toyotetsu India (P.) Ltd. v. CCE [2009] 21 STT 321 (Bang. - CESTAT) held that the assessee is entitled for credit on the input service with relation to a Rent-a-Cab service and therefore the assessee was legitimately admis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as a direct bearing on manufacturing activity. In fact, the employee is also entitled to conveyance allowance which would form part of his condition service. Therefore, by no stretch of imagination it can be construed as welfare measure by denying the availment of Cenvat credit to the assessee for providing transportation facilities as a basic necessity which has a direct bearing on the manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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