2011 (12) TMI 136

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ls/plates etc. The appellants availed CENVAT Credit of Service Tax paid by them on rent-a-cab service. During the period from April 2005 to October 2009, the credit has been denied on the ground that the rent-a-cab service was also used by the family members of employees and children for going to school.  On the ground that the rent-a-cab service was not exclusively used in relation to manufa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Counsel submitted that in the cases of Jaiprakash Industries Ltd Vs. CCE Chandigarh 2002 (146) ELT 481 (SC), CCE Pune Vs Telco Ltd 2006 (204) ELT 83 (Tri-Mumbai), and Commissioner Vs Telco Ltd. 2009 (234) ELT A 56 (Bom.), it was held that where two views are possible and the question is of interpretation of law, extended period of 5 years is not invocable.  He submits that in this case, in th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... entertaining a belief that they are eligible for credit of Service Tax paid by them. In view of the fact that the decision of Hon'ble High Court of Mumbai in the Manikgarh Cement (supra) came only in 2010, CENVAT Credit on Service Tax paid on the service used for taking children to school would be admissible. The full amount of Service Tax paid on rent-a-cab service has been demanded. But inadmiss .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X