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TMI Blog2012 (9) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... be eligible for the credit of rent-a-cab service provided, they are able to satisfy that the rent-a-cab service has been utilized for transport of employees/officials or business related visitors to their factory/office - issue remanded back granting opportunity to the assessee to produce additional evidence - favour of assessee by way of remand. - Service Tax Appeal No. 330/2009, Central Excise Appeal No. 168/2009 - - - Dated:- 31-8-2012 - Mr. M. Veeraiyan , J. Mr. Sreekumar, advocate for the appellant Mr N. Jagdish, Superintendent (AR) for the respondent 1.1. Appeal No. ST/330/2009 is by the party against the order of the Commissioner (Appeals) No. 10/2008 (H-I) ST dated 28.11.2008. Considering the nature of dispute i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... residences and back to their residences. It was also used for transporting visitors like dealers and raw-material suppliers who were closely connected to their business activities. He, therefore, submits that rent-a-cab service should be treated as input service in relation to their manufacturing activity and should be allowed credit in view of decision of the Hon ble High Court of Karnataka in the case of CCE, Bangalore III Vs. Stanzenn Toyotetsu India (P) Ltd. 2011 (23) S.T.R. 444 (Kar.). He particularly refers to paragraph 13 of the said judgment. 5. Learned Superintendent (AR) reiterates the finding and reasoning of the Commissioner (Appeals) insofar as the same related to denial of credit. He particularly submits that the claim on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be eligible for the credit of rent-a-cab service provided, they are able to satisfy that the rent-a-cab service has been utilized for transport of employees/officials or business related visitors to their factory/office. These submissions have not been specifically made before the authorities below, as rightly pointed by the learned Superintendent (AR). Under these circumstances, I deem it appropriate to set aside the order of the Commissioner (Appeals) and remand the matter to the original authority for fresh consideration after granting opportunity to the assessee to produce additional evidence and granting them reasonable opportunity of hearing. All the issues are kept open. 8. The appeals are allowed by way of remand. Stay petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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