2014 (5) TMI 1017

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..... the factory, Cenvat credit on the transport service is available to the assessee. However, I find that the activities involving social gathering, marriage, picnic and taking children to the school will not fall in the category of business activity. Accordingly, the applicant is directed to deposit Rs. 20,000 within four weeks and report compliance on 19-10-2012. On such compliance, there shall be .....

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..... for taking their employees from their residence to the factory and the expenses incurred are wholly and exclusively covered by the terms of agreement in relation to business. He further submitted that they are having a contract with the contractor of the service provider who submitted the bills on monthly basis. From the bills it is clearly seen that majority portion of the transportation expenses .....

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..... l which activity is also not a part of the business activity of the applicant. Therefore, the demand has rightly been confirmed by the lower authorities. 5. After hearing both the sides, I find that the Hon ble High Court of Karnataka in the case of Stanzen Toyotetsu India (P) Ltd. (supra) has held that for providing transport service for taking the employees to the factory, Cenvat credit on th .....

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