9911796707
TMI Blog2012 (11) TMI 1019X X X X Extracts X X X X X X X X Extracts X X X X ..... cab service was not used for transportation of employees or that air travel agent’s service was not availed by the company’s executives for undertaking business travels. The case of the Revenue as made out in the show-cause notice was that the two services did not qualify to be input services for the purpose of CENVAT credit. If the rent-a-cab service was used by the company for transporting their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gadish, A.R. JUDGEMENT In this appeal filed by the assessee, the short question arising for consideration is whether, on rent-a-cab service and air travel agent s service, the appellant rightly availed CENVAT credit or not. It is the claim of the appellant that they used rent-a-cab service for transportation of their employees between the factory and prefixed points away from it. Further i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also produced copies of the relevant orders-in-original viz. order-in-original Nos. 13 to 15/2012 dated 2/9/2012. 2. It is submitted by the learned Superintendent (A.R.) that there is no evidence of the rent a cab service having been used for transportation of employees in the aforesaid manner nor of air travel agent s service having been used by executives of the company for business purposes. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factory and their residential locations, the requisite nexus exists between the service and the manufacture of excisable goods in the factory. Similarly, if the air travels were undertaken by the company s executives for business purposes, the necessary nexus between the service and the business activities of the appellant does exist. The show-cause notice did not even attempt to make out a case t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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