Transportation service provided to employees to reach factory premises from home is Input service

HIGH COURT OF KARNATAKA Commissioner of Central Excise, Bangalore-I Versus Graphite India Ltd. CEA NO. 57 OF 2010 APRIL 12, 2011 JUDGMENT Ravi Malimath, J. The assessees are engaged in the manufacturer and clearance of excisable goods namely, graphite electrodes, nipples and graphite products. During the scrutiny of the records it appears that the assessee had availed credit of service tax on catering, pick up service and mobile telephone services. Hence, the assessee was issued with a show cause notice as to why an amount of Rs. 6,14,368/- should not be demanded/recovered fro...