2017 (6) TMI 910

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..... vice - denial on account of nexus - Held that: - the decision in the case of Commissioner of Central Excise Versus M/s. Visteon Automotive Systems India (P) Limited [2016 (12) TMI 1383 - MADRAS HIGH COURT] relied upon, where it was held that availing of such services are necessary to the manufacture and transporting the workers to and fro from the factory is included under input services, in relat .....

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..... ambit of the definition of 'input service' specified under Rule 2(l) of the CENVAT Credit Rules, 2004 and in as much as the said services are neither used in or in relation to the manufacture or clearance of final product nor can it be said to be an activity relating to business " 3. Ms.Hemalatha, learned counsel for the Revenue, says that the question of law, as extracted above, stands c .....

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