9911796707
TMI Blog2014 (7) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner has given a categorical finding that the cabs in respect of which credit has been taken were used for providing output service which would clearly make the impugned credit admissible. In the grounds of appeal submitted by the Department they have merely stated that the impugned cabs were not exclusively used for the purpose of maintenance etc. but have not given any evidence to that effec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Bench of this very Tribunal and therefore, this appeal should be linked with that. Learned Advocate for the appellants submitted that the issue may not be identical and therefore this appeal should be decided. 3. Essentially the Revenues appeal is on the ground that the rented cabs were not exclusively used for the purpose of providing output service. 4. I have gone through the facts of the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rent-a-cab services from the purview of input service, it has to be established as to whether the said service was used for purposes other than that of company business. The appellant had clearly stated in their submission that these services were availed by them for carrying out the business providing output services. I find nothing contrary to the submissions given by the appellant from the Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conveyed that the definition of input service needs to be interpreted liberally. 6. I find that in the present case, as discussed above Revenue has not produced any evidence to the effect that the observation in the impugned order-in-appeal are factually incorrect nor have they produced any evidence in support of the ground on which this appeal has been filed. 7. In view of the foregoing, I fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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