9911796707
TMI Blog2010 (10) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment - Thus, the appellant is entitled to avail cenvat credit on HR plates, coils and jointing sheets. Cenvat credit - Input - Input service credit on running and maintenance and repair of motor car and rent a cab which are used by the company’s employees for transporting their employees from the residences to the business premises which is an input service as held by this Tribunal in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ish Chartered Accountant appearing on behalf of the appellant submitted that on HR plates, coils and jointing sheets for earlier period, this Tribunal vide order No. 1354-1360/07-SM dated 5-7-2007 has allowed the cenvat credit following the decision of Rajasthan High Court in the case of Union of India v. Hindustan Zinc Ltd. 2007 (214) ELT 510. He further submits that the denial of credit on input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. He prays that in view of the above submissions, the impugned order is to be set aside and no penalties are warranted in this case. 3. On the other hand, learned DR submitted that the appellant is not entitled for cenvat credit on HR plates,etc. as held by the Larger Bench of this Tribunal in the case of Vandana Global wherein it was held that the input used for any fabrication of the struc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng sheets. 5. With regard to input service credit on running and maintenance and repair of motor car and rent a cab which are used by the company’s employees for transporting their employees from the residences to the business premises which is an input service as held by this Tribunal in the case of J.K. Cement Works (supra). Accordingly, the appellant is entitled to input service for running s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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