2011 (10) TMI 331

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..... Respondent Per Archana Wadhwa : The only issue involved in  the present appeal of the Revenue  is as to whether the respondents are entitled to claim the Cenvat credit of Service Tax paid on the transportation services received by them for transporting their employees to their factory premises. Being aggrieved with the order of the Commissioner (Appeals), who has held in favour of the .....

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..... The arguments of learned DR cannot be appreciated inasmuch as it is  not the job of the Courts to go into the economics of the taxation and to arrive at a finding based upon the same. Legal interpretation of definition of 'input services' as appearing in Rule 2(1) of Cenvat Credit Rules, 2004 stands concluded by the Punjab & Haryana High Court in the above referred judgement and the same is .....

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