2014 (10) TMI 308

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dmissible looking to spirit of Rule 21 of Cenvat Credit Rules defining input service. No relation to manufacture having been established from the transportation activity, first appellate order to this extent is erroneous. So far as Revenue’s grievance of mediclaim policy is concerned that does not indicate from the fact that the mediclaim was granted to anybody else other than workers. This cle .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y of transport was provided to the workers to take them to the factory. When such a welfare measure is not provided to workers no Cenvat credit shall be admissible looking to spirit of Rule 21 of Cenvat Credit Rules defining input service. No relation to manufacture having been established from the transportation activity, first appellate order to this extent is erroneous. Revenue s appeal is allo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X