2011 (4) TMI 206

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.... the Respondent. JUDGMENT 1. This appeal is by the revenue being aggrieved by the order of the Tribunal holding that the assessee is entitled to avail Cenvat credit on the service tax paid on the transportation services rendered to the staff of the assessee. 2. The assessee is a manufacturer of motor vehicles parts and is availing Cenvat credit of duty paid on inputs and capital goods used in o....

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....credit. The assessee replied to the show-cause notice stating that the service of transportation was used exclusively for the transportation of the staff of the assessee from the residence to the factory and vice versa and it is nothing but a welfare measure which in turn would directly affect the manufacturing activities and the quality of the final products. The Assessing Authority rejected the ....

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....in the factory of the M/s. T.G. Kirloskar Automotive Pvt. Ltd. to their staff for pickup and drop from their residence to the factory and vice versa, was an input service, in or in relation to manufacture, whether directly or indirectly, of the final products, within the meaning and comprehension of rule (2)(l) of the Cenvat Credit Rules, 2004?" 4. In an identical circumstances, this Court by its....