2015 (2) TMI 976

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....pellant. Shri K. Shivkumar, AR, for the Respondent. ORDER These two stay petitions are filed for the waiver of pre-deposit of the amounts involved, which held as availed ineligible Cenvat credit on the ground that the credit is availed of Service Tax paid on rent-a-cab services which were used for transporting of officials and guests to and from the factory premises. After hearing both si....

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....raph. "Rent-a-Cab service is provided by the assessee to these workers to reach the factory premises in time which has a direct bearing on the manufacturing activity. In fact the employee is also entitled to conveyance allowance. It also would form part of a condition of service and the amounts spent on the conveyance of the employees is also a factor which will be taken into consideration by t....