2011 (9) TMI 120

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....harma, Advocate for the appellant.   HEMANT GUPTA, J   Revenue has sought following substantial question of law as having arisen from the order passed by Customs, Excise & Service Tax Appellate Tribunal, New Delhi (for short the 'Tribunal') on 20.10.2010 (Annexure P-4): - "Whether the CESTAT was correct in holding that the service of transportation of employees of a factory to t....

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....ition of input service and therefore credit claimed is not admissible. The Adjudicating Authority confirmed the demand as stated above but the Commissioner (Appeals) vide the order dated 28.1.2009 set aside the order which has been affirmed by the Tribunal. The Tribunal, inter alia, returned a finding that the transportation of the employees from their residence to the factory premises is related ....