Tribunal grants Cenvat credit for employee transport, citing service as eligible input.

The Tribunal allowed the appeal, granting Cenvat credit on rent-a-cab service for transporting employees, based on the precedent that such service qualifies as an eligible input service under the Cenvat Credit Rules. The decision was supported by previous High Court judgments establishing the service's nexus to manufacturing activities. The appeal was allowed, providing consequential relief, and the stay application was disposed of.

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Issues involved: Appeal against order-in-appeal denying Cenvat credit on rent-a-cab service for transportation of employees.

Summary:
1. The appellant availed Cenvat credit on rent-a-cab service for transporting employees. The department denied the credit citing lack of nexus between the service and manufacturing. The lower appellate authority upheld the denial.

2. The appellant cited a High Court judgment stating rent-a-cab service qualifies as an eligible input service under Rule 2 (l) of Cenvat Credit Rules, 2004. The appellant requested for the appeal to be allowed based on this precedent.

3. The revenue representative acknowledged the settled issue as per the High Court judgment.

4. The Tribunal considered the submissions and noted that rent-a-cab service is an eligible input service integral to manufacturing activities based on previous High Court judgments. The appeal was allowed with consequential relief, and the stay application was disposed of.

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