Input service credit on employee transport to and from the factory accepted as business-related and admissible.

Input service credit on tour operator services used to transport employees between their residences and the factory was found admissible because the transport was treated as part of the manufacturing business. Applying the settled view that employee transportation has sufficient nexus with business activity, the credit claim was accepted.

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Issues: Whether input service credit was admissible on tour operator services used for transporting employees between their residences and the factory.

Analysis: The transportation service was treated as one availed in the course of the assessee's manufacturing business. Following the settled view that such employee transport has a sufficient nexus with business activity, the credit claim was accepted.

Conclusion: Input service credit on tour operator services for transporting employees to and from the factory was held admissible.

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