2013 (12) TMI 1436

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..... a-cab service’ is available on record and hence there is no way to ascertain the amount of CENVAT credit attributable to the transportation of food - the appellant was entitled to take CENVAT credit of the service tax paid on the convention service by the service provider inasmuch as the very definition of ‘input service’ included ‘coaching and training’ - Prima facie view in favour of the appella .....

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..... the lower appellate authority has stated that there was neither clarity nor consistency about the exact nature of the Rent-a-cab service and the purpose for which it was used. The appellate authority has held that it could not be presumed that the services fell within the ambit of input service defined under Rule 2(l) of the CENVAT Credit Rules 2004. The learned consultant for the appellant c .....

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..... ve coaching and training in logistic management etc. during the material period. It is argued by the learned consultant that the appellant was entitled to take CENVAT credit of the service tax paid on the convention service by the service provider inasmuch as the very definition of input service included coaching and training . I have heard the learned Superintendent (AR) also in this context. .....

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