https://www.taxtmi.com/caselaws?id=442443 The Tribunal upheld the rejection of cenvat credit on bus transportation charges, ruling that transportation of employees by bus for personal convenience does not qualify as an input service post the 2011 amendment. The appellant's claim for cenvat credit on service tax paid for hiring buses to transport employees was disallowed as it was deemed not part of the manufacturing activity but for personal use of employees, in line with the decision in Solar Industries India Ltd. vs. CCE, C & ST, Nagpur. en-us Thu, 31 Aug 2023 00:00:00 +0530 Sat, 02 Sep 2023 07:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442443 The Tribunal upheld the rejection of cenvat credit on bus transportation charges, ruling that transportation of employees by bus for personal convenience does not qualify as an input service post the 2011 amendment. The appellant's claim for cenvat credit on service tax paid for hiring buses to transport employees was disallowed as it was deemed not part of the manufacturing activity but for personal use of employees, in line with the decision in Solar Industries India Ltd. vs. CCE, C & ST, Nagpur. Case-Laws Central Excise Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442443