cenvat credit availability

[Dalia Felix]

dear experts,

our company receives the service of contract carriage bus owners for taking our employees to the factory and pays ST under reverse charge mechanism. can we take the cenvat credit of the service tax paid ? Will the exclusion part of the 'input service definition as given under "...such as those provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness centre, life insurance, health insurance and travel benefits extended to employees on vacation such as Leave or Home Travel Concession, when such services are used primarily for personal use or consumption of any employee;” will hinder us from claiming the credit?

will you agree with me if i say, what has been denied is leave travel benefits provided to the employee and daily travel from the premises to the factory is in relation to manufacture and hence credit is available? 

thanks and regards.

AI Summary

Cenvat credit eligibility questioned for reverse-charge payments on renting of motor vehicles used for employee transport.
The issue is whether Cenvat credit is claimable for service tax paid under reverse charge for employee pick-up and drop services. Respondents differed: one said credit is barred by amendments to the input service definition; another permitted credit; a third noted the reverse charge relates to renting of motor vehicles and relied on the Rule 2(l)(B) exclusion to conclude credit is not available for such payments.