2011 (4) TMI 1397

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....ocate, for the Appellant. Shri K. Parameshwaram, Advocate, for the Respondent. [Judgment per : Ravi Malimath, J.]. - 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 provided by the assessee to their staff for pick up and drop from the residence to ....

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....issioner of Appeals who rejected the same. Aggrieved by the same, the assessee preferred an appeal before the Tribunal. 3. The Tribunal by relying on the decision in the case of Stanzen Toyotetsu Private Limited v. C.C.E. reported in 2009 (14) S.T.R. 316 (Bangalore) held that the assessee is entitled for availment of Cenvat credit on the Service tax paid on transportation services provided....

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.... utilization in terms of Rule 3 read with Rule 2(1) and Rule 9 thereof?" The identical question of law came up for consideration before this Court in the case of Commissioner of Central Excise v. M/s. Stanzen Toyotetsu India (P) Ltd., reported in C.E.A. No. 96/2009 and connected matters [2011 (23) S.T.R. 444 (Kar.)]. This Court took the view that the transportation/Rent-a-Cab service is provide....