https://www.taxtmi.com/caselaws?id=203923 Service tax paid on van hire charges used to transport employees to and from the factory qualified as input service credit under the Cenvat scheme because the service had a direct nexus with the business of manufacture and an integral connection with carrying on manufacturing activity. Transporting employees to the factory enabled production to proceed, so the assessee was entitled to Cenvat credit. The demand, interest and penalty were therefore unsustainable. en-us Mon, 11 Apr 2011 00:00:00 +0530 Thu, 05 Jan 2012 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203923 Service tax paid on van hire charges used to transport employees to and from the factory qualified as input service credit under the Cenvat scheme because the service had a direct nexus with the business of manufacture and an integral connection with carrying on manufacturing activity. Transporting employees to the factory enabled production to proceed, so the assessee was entitled to Cenvat credit. The demand, interest and penalty were therefore unsustainable. Case-Laws Service Tax Mon, 11 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203923