TMI Blog2013 (8) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute in this case is as to whether respondent a manufacturer of cement would be eligible for Cenvat credit of Service Tax paid on rent a cab service availed for bringing their employees from their residence to the factory and taking them back. The disputed amount of Cenvat credit is Rs.1,49,992/-. While the adjudicating authority has confirmed the demand for this amount along with interest and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. I find that issue involved in this case stand decided not only by Karnataka High Court in Stanzen Toyotetsu India (P) Ltd. (supra) but also by Hon'ble High Court of Punjab and Haryana in the case of CCE Chandigarh II vs. Federal Mogul Goetze (India) Ltd. reported as [2011-TIOL-650-HC-P&H-ST]. In view of this, I do not find any infirmity in the impugned order. Revenues appeal is dismissed. (Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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