(M.R. Shah and B.V. Nagarathna, JJ.)
Special Leave Petition (Civil) Diary No(s). 22650/2022, decided on August 26, 2022
Solar Industries India Limited _________________________ Petitioner;
v.
Commissioner, Central Excise Customs and Service Tax, Nagpur-II ________________________________________________ Respondent.
IA No. 110853/2022 – Condonation of Delay in Filing
IA No. 110854/2022 – Exemption From Filing C/C of the Impugned Judgment
IA No. 112793/2022 – Permission to File Additional Documents/Facts/Annexures
Special Leave Petition (Civil) Diary No(s). 22650/2022; CEA No. 12/2019; IA No. 110853/2022; IA No. 110854/2022; and IA No. 112793/2022
The Order of the court was delivered by
Order
1. Delay condoned.
2. Providing transportation service to the employees cannot be said to be “input service” as it has nothing to do with the manufacture of the goods.
3. In that view of the matter, it cannot be said that the High Court has committed any error in denying the input tax credit and holding that such a service is excluded from the input service.
4. We are in complete agreement with the view taken by the High Court.
5. The Special Leave Petition stands dismissed.
6. Pending applications stand disposed of.
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