2011 (4) TMI 852

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..... led for the purpose of holding business convention and that Rent-a-Cab Services were availed for the purpose of ferrying the employees to and from the factory, none of these details are available in the reply to the show-cause notice and hence not reflected either in the adjudication orders or in the impugned orders - Interests of justice require that the impugned orders be set aside and the cases .....

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..... he light of the decision of the Hon'ble Bombay High Court in Commissioner of Central Excise, Nagpur Vs Ultratech Cement Ltd. [2010 (20) S.T.R.577 (Bom.)]. Although the assessees state that Security Services were availed for the purpose of provision of security to their factory premises, that Mandap Keeper Services were availed for the purpose of holding business convention and that Rent-a-Cab Serv .....

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