2013 (1) TMI 347

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..... and clearance of excisable goods namely, graphite electrodes, nipples and graphite products. During the scrutiny of the records it appears that the assessee had availed credit of service tax on catering, pick up service and mobile telephone services. Hence, the assessee was issued with a show cause notice as to why an amount of Rs. 6,14,368/- should not be demanded/recovered from them being the i .....

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..... AT) held that the assessee is entitled for credit on the input service with relation to a Rent-a-Cab service and therefore the assessee was legitimately admissible towards the same. 2. Hence the question of law that arises for consideration in this appeal is as to whether the transportation services provided by the assessee to their staff to pick up from the residence to the factory and vice vers .....

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..... ing the availment of Cenvat credit to the assessee for providing transportation facilities as a basic necessity which has a direct bearing on the manufacturing activity. While so holding the Court was of the view that if the credit is availed by manufacturer then the question is what are the ingredients that are to be satisfied for availing such a credit. That the said service should have been uti .....

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