2014 (8) TMI 399 - AT - Central Excise

Denial of CENVAT Credit - rent-a-cab services - logistical support given by the assessee to transport the employees from their residence to the factory and vice versa for which they have engaged transport contractor who has raised the bill and paid the Service Tax - Held that - issue is covered by various decisions of the Tribunal, one of them being CCE Vadodara Vs Haldyn Glass Gujarat Ltd - 2009 (1) TMI 188 - CESTAT, AHMEDABAD . Since the issue seems to be prima facie covered in favour of the assessee, the application for waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of appeal - Stay granted.

Summary

The judgment by Appellate Tribunal CESTAT Ahmedabad involved the eligibility of CENVAT Credit for Service Tax paid on rent-a-cab services. The issue concerned logistical support for transporting employees, with the Tribunal ruling in favor of the assessee based on previous decisions. The application for waiver of pre-deposit was allowed, and the appeal was directed to be decided by a Single Member Bench.