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TMI Blog2012 (11) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of input services - service of transportation of the employees to the factory is admissible for cenvat credit as input service under Rule 2(1) of Cenvat Credit Rules, 2004 - in favour of assessee - E/1239-1240/2011-SM(BR) - 729-730/2011-SM(BR)(PB) - Dated:- 31-10-2011 - Ms. Archana Wadhwa, J. REPRESENTED BY : Shri Sukriti Das, Advocate, for the Appellant. Shri S.K. Panda, JCDR, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tween the said input services and manufacturing activities. She submits that there are various decisions of the Tribunal holding to the contrary. Reference to one such decision is made in the case of C.C.E., Raipur v. HEG Ltd. reported in 2010 (18) S.T.R. 446 (Tri.) held that telephone services and rent-a-cab service used in connection with the business activity of the company are covered by the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een the services so obtained with the business activities of the assessee. 4. After going through the said judgments, I find that in the case of Hon ble Gujarat High Court reported as C.C.E. C. v. Gujarat Heavy Chemicals Ltd. - 2011 (22) S.T.R. 610 (Guj.) as also in the case of Hon ble Bombay High Court s judgment reported as C.C.E., Nagpur v. Manikgarh Cement - 2010 (20) S.T.R. 456 (Bom.), th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. v. C.C.E., Rajkot - 2009 (235) E.L.T. 661 (Tri.- Ahmd.) = 2009 (13) S.T.R. 168 (Tri. - Ahmd.), the credit was disallowed on the ground that maintenance and repair services received in the wind energy plant situated 200 kms away from the factory cannot be held having any nexus with the goods manufactured in the factory. Similar is the case of in respect of decision in the case of Vikram Ispat v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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