https://www.taxtmi.com/caselaws?id=204500 The Court upheld the Tribunal's decision allowing the assessee to avail Cenvat credit on service tax paid for transportation services provided to staff. It determined that transportation services for staff, including pickup and drop from residence to the factory, qualified as activities "relating to business" under the Cenvat Credit Rules. The Court emphasized the importance of transportation for ensuring a punctual workforce and its direct impact on business operations, ruling in favor of the assessee and setting a precedent for similar cases. en-us Thu, 21 Apr 2011 00:00:00 +0530 Sat, 27 Sep 2014 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204500 The Court upheld the Tribunal's decision allowing the assessee to avail Cenvat credit on service tax paid for transportation services provided to staff. It determined that transportation services for staff, including pickup and drop from residence to the factory, qualified as activities "relating to business" under the Cenvat Credit Rules. The Court emphasized the importance of transportation for ensuring a punctual workforce and its direct impact on business operations, ruling in favor of the assessee and setting a precedent for similar cases. Case-Laws Service Tax Thu, 21 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204500