Court Rules Employee Bus Transport Not Eligible for CENVAT Credit; Deemed Personal Service, Not "Input Service.

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....CENVAT Credit - input service - transportation of employees by a manufacturer from their designated pick up points to their workplace, by Bus - The service provided was mere in the nature of personal service to its employees which is not permitted to be treated as “input service” - the substantial questions of law as framed are answered against the appellant - HC....