2009 (1) TMI 188

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..... give foods and sacks to the employees and bus service was used to transport of employees to and fro from the factory – Credit is allowed being eligible input services. - E/1446/2008 - A/226/2009-WZB/AHD - Dated:- 15-1-2009 - Shri B.S.V Murthy, Member (T) Shri Sameer Chitkara, SDR, for the Appellant. Shri H.D. Dave, Adcocate, for the Respondent. [Order]. - The issues to be decided in .....

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..... manufacturer for running the canteen has been held as input service relating to the business and CENVAT credit is admissible. He also cited the decision of this Tribunal reported in 2009 (13) S.T.R. 178 (Tri.-Ahmd.) = 2008-TIOL-1691-CESTAT-Ahmedabad in the case of M/s. Mundhra Port and Special Economic Zone Ltd. to support his contention that credit is admissible in respect of the bus service .....

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