Cce, Chandigarh vs M/S. Industral Cable India Ltd on 7 October, 2010
In support of his submissions, the learned counsel relied upon the decision of the Tribunal in the case of CCE Vs Cable Corporation of India [2008(12)STR 598] wherein it has been held that a rent-a-cab service to be considered as being used indirectly in relation to manufacture or as part of the business activity for promoting business, as any facility given to employees will result in greater efficiency and promotion of business.