2011 (9) TMI 748

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.... Shri K.K. Jaiswal, DR, for the Respondent. [Order per : Rakesh Kumar, Member (T)].   The appellant are manufacturers of gelatine chargeable to Central Excise duty. They availed central excise of duty paid on inputs and Service Tax paid on input services used in or in relation to manufacture of their finished products. The point of dispute in this case is as to whether during the period....

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....ervice of security agency was availed for security of the factory which is essential for the appellant-unit, that rent-a-cab and tour operator service was availed for pick up and dropping of the staff and officers of the factory, that both the services are essential for manufacturing operations and, hence, the same are activities related to the manufacturing business of the appellant and covered b....

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..... 4. So far as the rent-a-cab/tour operator service is concerned, it is not in dispute that this service has been used for bringing the staff/workers to the factory and dropping them back. Tribunal in the case of C.C.E., Jaipur-II v. J.K. Cement Works (supra), the Tribunal has held that rent-a-cab service used for bringing the employees to the factory and dropping them back is covered by t....