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TMI Blog2011 (9) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... ropping them back to their residence is covered by the definition of input service As regards the security, there is no dispute that the same has been availed security to the factory. Security service for security of the property of the factory is an essential activity for any manufacturer and, hence, in our view the same is covered by the term “activities related to the business,” and therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid on rent-a-cab service, tour operator service and security the service availed by them. The Jurisdictional Assistant Commissioner holding that these services are not eligible for Cenvat credit denied the Cenvat credit amounting to Rs. 78, 637/- availed in respect of the same and confirmed its demand along with interest and also imposed penalty on them under Rule 15 of the Cenvat Credit Rules, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment Works reported in 2009 (14) S.T.R. 538 (Tri.-Del.) has held that rent-a-cab service used for bringing employees to the factory and dropping them back to their residence is covered by the definition of input service, and that, in view of this, the impugned order is not correct. 2.2 Shri K.K. Jaiswal, the learned Departmental Representative, defended the impugned order by reiterating the find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service used by the appellant for bringing the e mployees/workers to the factory and dropping them back is covered by the definition of input service and, hence, Cenvat credit would be admissible in respect of the same. 5. As regards the security, there is no dispute that the same has been availed security to the factory. Security service for security of the property of the factory is an essent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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