2014 (10) TMI 516

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..... R), for the Respondent. ORDER After hearing both the sides, I find that the issue can be decided straightaway. Accordingly, the requirement of pre-deposit is waived and the matter is taken up for final decision. In the impugned order, credit of Service Tax taken by the appellants on services relating to maintenance of photocopier, rent-a-cab service and freight inwards have been disallowed. 2.& .....

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..... t-a-cab service'. The learned counsel submitted that the service was availed for providing cabs to the customers who are required to come and inspect the goods as regards the quality and specification before they are removed. Since this is an activity which is required to be completed before removal of goods, the appellant is eligible for the credit. I find myself in agreement with the submissions .....

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..... allow the benefit accepting the submission made by the learned counsel that the entire amount relates to transportation of raw materials, etc., into the factory and does not relate to removal of goods from the factory gate. 3. In the result, the appeal is allowed with consequential relief, if any, to the appellant. (Order dictated and pronounced in open Court)
Case laws, Decisions, Judg .....

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