2012 (10) TMI 220

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....Kumar: The point of dispute in this case is as to whether the appellant are eligible for Cenvat credit of Service tax paid on hiring of buses for transportation of the employees from home to the factory and back, hiring ambulance for taking injured employees for treatment and hiring of buses for children of the employees for transportation to the schools and tuition centres. The Commissioner be....

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.... Rs.64,47,317/- is in respect of transportation of employees from factory to home and back and hiring of ambulance, that this issue stands decided in favour of the appellant by a series of judgments of High Courts judgments of Hon'ble Karnataka in the case of CCE, Bangalore-III Vs. Stanzen Toyotetsu India (P) Ltd. report in 2011 (23) S.T.R. 444 (Kar.), of Hon'ble High Court of Punjab & Haryana in ....

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....dingly, directed for deposit of the service tax paid on the charges for transportation of children to school and tuition centres. 4. Shri Nagesh Pathak, the learned Senior Departmental Representative, opposed the stay application by reiterating the findigs of the Commissioner (Appeals) in the impugned order. 5. We have carefully considered the submissions from both the sides and perused the ....