2013 (8) TMI 158

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..... oducts or used in relation to activities relating to business - merely because these services are not expressly mentioned in the definition of input service it cannot be said that they do not constitute input service and the assessee is not entitled to the benefit of CENVAT credit - Following decision of Commissioner of Central Excise, Bangalore-III, Commissionerate Versus Stanzen Toyotetsu India .....

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..... e demand for this amount along with interest and imposed penalty of equal amount, Commissioner (Appeals) by the impugned order has allowed the appeal against which the Revenue is in appeal. 2. Heard both sides. 3. Shri Sanjay Jain, learned DR assailed the impugned order reiterating the ground of appeal and pleaded that rent a cab services used for transportation of the employees has no nexus w .....

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