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TMI Blog2009 (7) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. ORDER 1. This is an appeal against the order of the Commissioner (Appeals) No. 38/RPR-II/2007, dated 21-2-2007 insofar as the same relates to allowing of Cenvat credit of service tax paid on mobile services, Rent-a-cab services, commission on sales and courier services. 2. Heard both sides and perused record. 3. Learned DR submits that the above services are not used by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, activities relating to business up to the place of removal etc. (b) The commission on sale is clearly related to sales promotion activities. (c) Courier services, are analogous to goods transport agency as the respondents are using the same in respect of receiving and sending of commun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be allowed in the light of the decision of the Tribunal in the case of Grasim Industries (supra) and Saurashtra Chemicals Ltd.'s case (supra). 5.2 Similarly, credit in respect of Rent-a-cab services has to be allowed in the light of the decision of the Tribunal in the case of Cable Corpn. of India Ltd. (supra) wherein it has been held as under : "From the above definition it is very clear that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules and these decisions have only considered the term in or in relation to the manufacture. Since Rent-a-Cab service is used for bringing employees to work in the factory for manufacture of goods it has to be considered as being used indirectly in relation to the manufacture or as part of business activity for promoting the business as any facility given to the employees will result in greater e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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