Cenvat Credit not eligible on transportation of employees

Solar Industries India Limited Vs Commissioner, Central Excise, Customs and Service Tax (Bombay High Court) HC held that Cenvat Credit not eligible on facility of transportation provided by the appellant to its employees as same was merely in the nature of service for personal use or consumption of its employees. It was found by the Tribunal that by virtue of the amendment dated 01.04.2011 rent-a-cab service had been excluded from the definition of the term “input service”. The same was in three limbs and the material basis for denying such cenvat credit was in view of Clause (B) to Rule 2...