2012 (8) TMI 173 - AT - Central Excise

Pre-deposit of duties and penalties - whether the appellants are entitled to Cenvat credit of Service Tax paid on rent a cab service, used for carrying employees from their homes to the factory and dropping them back from the factory to their homes Held that - Services of transportation of employees to the factory is an admissible cenvatable /modvatable input services In favor of assessee

Summary

The Appellate Tribunal CESTAT, New Delhi, in the case of Ms. Archana Wadhwa, allowed the appeal regarding entitlement to Cenvat credit of Service Tax paid on rent a cab service for transporting employees. The decision was based on previous judgments from Karnataka High Court and Punjab & Haryana High Court, stating such services are admissible as input services. The impugned order was set aside, and both appeals were allowed with consequential relief to the appellants. Stay petitions and appeals were also disposed of accordingly.