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2014 (8) TMI 850

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..... rders on this issue. For the remaining amounts, appellant has already reversed an amount of ₹ 8,716/- which can be considered as sufficient compliance of pre-deposit order by first appellate authority for hearing and deciding the issue on merit. In view of the above, order dt.31.12.2013 passed by first appellate authority is set aside and the case is remanded back to him for deciding the iss .....

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..... Credit of services of Catering services, Courier services, and Rent-a-cab services. It was his case that out of CENVAT Credit of ₹ 75,233/- an amount of nearly ₹ 50,000/- is pertaining to rent-a-cab services credit for the period December 2007 to March 2011. Ld.Advocate relied upon the Order No.M/13703/WZB/AHD/2014, dt.11.07.2014 passed by this Bench on the same issue in case of M/s Tr .....

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..... d courier services. As the issue involved lies in a narrow compass, therefore, after allowing the stay application the appeal itself is taken for disposal. It is observed from the case records that major amount of CENVAT Credit (Rs.50,000/-) pertains to rent-a-cab services prior to April 2011. Admissibility of CENVAT Credit of rent-a-cab services prior to April 2011 has been favourably decided by .....

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