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TMI Blog2011 (4) TMI 1397X X X X Extracts X X X X X X X X Extracts X X X X ..... y the manufacturer directly or indirectly in or in relation to the manufacturer directly or indirectly in or in relation to the manufacturer of final products or used in relation to activities relating to business - If any of the test is satisfied then the service falls under input service and the manufacturer is eligible to avail Cenvat credit and the Service tax paid on such credit - Transportat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise Registration Certificate for manufacture of motor vehicle parts and accessories. Accordingly, the assessee is availing Cenvat credit of duty paid on inputs, capital goods and input services. The assessee was availing Cenvat and utilizing input tax credit relating to transportation services (Rent-a-Cab Service). Hence, the show cause notice was issued to them as to why the input Service tax ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal was admitted to consider the following substantial question of law :- (1) Whether the transportation service, provided in the factory of the M/s. Tata Auto Comp. Systems Ltd., to their staff for pick up and drop from their residence to the factory and vice versa, was an input service, in or in relation to manufacture, whether directly or indirectly of the final products within the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t bearing on manufacturing activity. In fact, the employee is also entitled to conveyance allowance which would form part of his condition of service. Therefore, by no stretch of imagination it can be construed as a welfare measure by denying the availment of Cenvat credit to the assessee for providing transportation facilities as a basic necessity which has a direct bearing on the manufacturing a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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