https://www.taxtmi.com/caselaws?id=206654 The High Court upheld the Tribunal's decision, ruling that transportation of employees from their residence to the factory qualifies as an 'input service' under the Cenvat Credit Rules, 2004. This decision allowed the manufacturing company to avail credit for service tax paid on such transportation services, emphasizing the direct link between employee transportation and the manufacturing activities of the company to enhance efficiency and production capacity. The Court dismissed the appellant's argument regarding a pending appeal, affirming the Tribunal's reasoning based on previous judgments, ultimately denying the appeal. en-us Wed, 28 Sep 2011 00:00:00 +0530 Thu, 15 Oct 2015 09:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206654 The High Court upheld the Tribunal's decision, ruling that transportation of employees from their residence to the factory qualifies as an 'input service' under the Cenvat Credit Rules, 2004. This decision allowed the manufacturing company to avail credit for service tax paid on such transportation services, emphasizing the direct link between employee transportation and the manufacturing activities of the company to enhance efficiency and production capacity. The Court dismissed the appellant's argument regarding a pending appeal, affirming the Tribunal's reasoning based on previous judgments, ultimately denying the appeal. Case-Laws Service Tax Wed, 28 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206654