2014 (5) TMI 1017

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....R. Kulkarni, Dy. Commissioner (AR), for the Respondent. ORDER This is a stay application filed by the applicant for seeking waiver of pre-deposit and stay of recovery of Rs. 1,97,283/- confirmed by both the lower authorities. 2. The issue involved in the appeal is eligibility of Cenvat credit in respect of Service Tax paid on the bus transport service provided to the staff of the fac....

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....te relied on the decision of the Hon'ble High Court of Karnataka in the case of CCE, Bangalore-III v. Stanzen Toyotetsu India (P) Ltd. - 2011 (23) S.T.R. 444 (Kar.). 4. The learned Dy. Commissioner (AR) appearing for the Revenue submitted that the bus services are also being used by the applicant for social gathering, marriage, picnic, etc. which cannot be said to have relation to the busi....