2011 (11) TMI 337

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..... r Rule 2(1) of Cenvat Credit Rules, 2004. See CCE, Chandigarh-II vs. M/s.Federal Mogul Goetze (India) Ltd (2011 - TMI - 206654 - Punjab And Haryana High Court), CCE, Bangalore-III vs. Stanzen Toyotetsu India (P) Ltd (2011 - TMI - 204471 - Karnataka High Court) - E/2339 of 2008 - - - Dated:- 2-11-2011 - Mrs.Archana Wadhwa, J. Present for the Appellant: Shri Fateh Singh, DR Present for th .....

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..... CCE, Bangalore-III vs. Stanzen Toyotetsu India (P) Ltd.-2011 (23) STR 444 (Kar.) has held that rent-a-cab service/transportation of workers to reach factory in time has direct bearing on manufacturing activity and the same has to be held as activity relating to business.The credit of service tax paid on these activities is available as input service in terms of Rule 2 (1) ibid. By following the .....

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