TMI Blog2013 (10) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... d in connection of manufacture of a particular final product, the existence of nexus is a matter of fact, which has to be determined in each case - the issue of nexus in respect of the service, in question, has been examined and the High Courts and the Tribunal have expressed the view that there is nexus between availing of rent a cab service to enable the workers to reach the factory in time and manufacture of final product - the order is not sustainable - The same is set aside – Decided in favour of Assessee. - Appeal No. 1434-1435 of 2011 (SM) - - - Dated:- 6-9-2013 - Shri Rakesh Kumar, J. For the Appellant : Shri Hemant Bajaj, Advocate For the Respondents : Shri P.K. Sharma, Authorized Representative (DR) JUDGEMENT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also in the case of CCE, Bangalore III vs. T.G. Kirloskar Automotive (P) Ltd. reported in [2011] 32 STT 251/12 has held that rent a cab service provided to workers to reach the factory in time is activity related to the manufacturing business of the Assessee, that same view has been taken by the Tribunal in the case of CCE, Chandigarh vs. Federal Mogul Goetze (India) Ltd. [Final order No. 1437/2010-SM (BR) dated 20/10/2010], that appeal filed by the Government against this order of the Tribunal was dismissed by Hon ble Punjab Haryana High Court (judgment dated 28/9/11 in Service Tax appeal No. 8/2011), that same view has been taken by the Tribunal in the case of CCE, Visakhapatnam vs. Andhra Pradesh Paper Mills Ltd. Reported in 2011 (22) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and employees of a factory to enable them to reach the factory in time, can be treated as input service for the purpose of Cenvat credit, has been decided in favour of the appellant by two Hon ble High Courts Hon ble Karnataka High Court in the case of CCE, Bangalore - III vs. Stanzen Toyotetsu India (P) Ltd. (supra) and Hon ble Punjab Haryana High Court in the case of CCE, Chandigarh - II vs. Federal Mogul Goetze (India) Ltd. (supra). Beside this, there are a series of the judgments by the Tribunal as mentioned above, wherein same view has been taken. As against these the judgments cited by the appellant, the learned DR emphasises on a general principle that an input or input service, which has no nexus with the manufacture of a particu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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