2018 (11) TMI 822 – CESTAT CHENNAI – TMI – CENVAT Credit – input services – rent-a-cab services – period September 2009 to March 2010 – Held that:- The period involved being prior to 1.4.2011, when the definition of input service had a wide ambit as it included the words ‘activities relating to business’, appellants are eligible to avail CENVAT credit on rent-a-cab services – credit allowed – appeal allowed – decided in favor of appellant. – Appeal No. E/40084/2018 – Final Order No. 42629/2018 – Dated:- 12-10-2018 – Ms. Sulekha Beevi C.S., Member (Judicial) Ms. K. Nancy, Advocate for the Appellant Shri L. Nandakukmar, AC (AR) for the Respondent ORDER The appellant has filed the above appeal against the order passed by Commissioner (Appeals
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Rules, 2004. In appeal, Commissioner (Appeals) upheld the disallowance of credit along with interest but however set aside the penalty. 3. On behalf of the appellant Ms. K. Nancy submitted that rent-a-cab services were availed for the purpose of picking up and dropping of employees of the appellant s factory. She relied on the judgments of the Hon ble High Court of Karnataka in the case of Commissioner of Central Excise, Bangalore Vs. Tata Auto Comp Systems Ltd. – 2012 (277) ELT 315 (Kar.) and that of the Hon ble High Court of Madras in the case of Commissioner of Central Excise Vs. Visteon Automotive Systems India Pvt. Ltd. – 2017-TIOL-57-HC-MAD-CX and also the decision of the Tribunal in the case of Commissioner of Central Excise, Chennai
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =