2014 (3) TMI 987

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... stava, AR, for the Respondent. ORDER This stay petition and appeal has been filed by the appellant against Order-in-Appeal No. VDR-EXCUS-001-APP-318/2013-14, dated 22-8-2013. The issue involved in these proceedings is regarding admissibility of Cenvat credit on rent-a-cab services availed by the appellant. 2. Shri S.R. Dixit (Advocate) and Ms. Anoli Patwa (Advocate) appeared on behalf of t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y contested by the appellant that C.B.E. & C. vide Circular No. 943/4/2011-CX., dated 29-4-2011 has given the following clarification at Sl. No. 12 :- 12. Is the credit available on services received before 1-4-2011 on which credit is not allowed now? e.g. rent-a- cab service? The credit on such service shall be available if its provision had been completed before 1-4-2011 As the period involv .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X