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TMI Blog2013 (12) TMI 1268X X X X Extracts X X X X X X X X Extracts X X X X ..... e employee is also entitled to conveyance allowance. It also would form part of a condition of service and the amounts spent on the conveyance of the employees is also a factor which will be taken into consideration by the employees in fixing the price of the final product. By no stretch of imagination can it be construed as a welfare measure. It is a basic necessity. To ensure that the work force comes on time at the work place, the employers have taken this measure which has a direct bearing on the manufacturing activity. At any rate it is an activity relating to business - appellant is entitled to Cenvat credit on rent-a-cab service used for conveyance of their employees to and from factory. In respect of the export consignments, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zen Toyotetsu India (P) Ltd. - 2011 (23) S.T.R. 444 (Kar.), the Hon ble High Court held as under :- Rent-A-Cab Service/Transportation : 13. Rent-a-Cab service is provided by the assessee to these workers to reach the factory premises in time which has a direct bearing on the manufacturing activity. In fact the employee is also entitled to conveyance allowance. It also would form part of a condition of service and the amounts spent on the conveyance of the employees is also a factor which will be taken into consideration by the employees in fixing the price of the final product. By no stretch of imagination can it be construed as a welfare measure. It is a basic necessity. To ensure that the work force comes on time at the work place, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the adjudicating authority that the transaction of sale of the goods took place at the port of shipment as the ownership of the goods and the risk on the goods remained with the exporter until clearance of the goods from the customs frontiers, no finding was given on this aspect. It is submitted that Cenvat credit was denied on C F services on the sole premise that the factory gate was the place of removal. In this connection, the learned counsel refers to a few decisions of this tribunal such as Commissioner v. Stangl Pickles Preserves - 2011 (22) S.T.R. 396 (Tri.-Chennai). 6. After considering the submissions, I find that it was clearly stated by the appellant before the adjudicating authority that the transaction of sale too ..... X X X X Extracts X X X X X X X X Extracts X X X X
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