2018 (8) TMI 1495

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..... not? Held that:- The period involved is prior to 01.04.2011 when the definition of input services had a wide ambit - the issue is also covered by the decision in the case of Comstar Automotive Technologies Pvt. Ltd. [2017 (6) TMI 910 - MADRAS HIGH COURT], where it was held that availing of such services are necessary to the manufacture and transporting the workers to and fro from the factory i .....

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..... on tour operator services for the period prior to 01.04.2011. The department was of the view that such services do not have nexus with the manufacturing activity and, hence, Show Cause Notice was issued, proposing to deny the credit and for recovery of the same along with interest and for imposing penalties. After due process of law, the original authority confirmed the demand, interest and impose .....

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..... 910] and M/s. Visteon Automotive Systems India Ltd.[ 2016 (12) TMI 1383]. 4. The learned AR, R. Subramaniam, supported the findings in the impugned order. 5. Heard both sides. 6. The short issue for consideration is whether the service tax paid for services availed for pickup and drop of employees under the head tour operator services is eligible for credit or not. The period inv .....

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