CENVAT Credit on employee transportation inadmissible from 01.04.2011

GE T&D India Ltd. Vs Commissioner of GST and Central Excise (CESTAT Chennai) CESTAT Chennai held that CENVAT credit on transport coordination services relating to employee movement is inadmissible for the period from 01.04.2011 onwards. Further, CENVAT on escort/security services may qualify as input services if the place of removal extends beyond the factory gate. Facts- The Appellant is a manufacturer of electrical / transmission equipment. During audit of Accounts , the department noticed CENVAT credit taken on various services principally: (i) escort/security personnel deputed along w...