CENVAT Credit - input service - transportation of employees by a ...
Case Laws Central Excise
December 25, 2021
CENVAT Credit - input service - transportation of employees by a manufacturer from their designated pick up points to their workplace, by Bus - The service provided was mere in the nature of personal service to its employees which is not permitted to be treated as “input service” - the substantial questions of law as framed are answered against the appellant - HC
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