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TMI Blog2015 (10) TMI 1160X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-Appeal No. P-I/VSK/257/2009 dated 8/12/2009 passed by the Commissioner (Appeals), Central Excise, Pune-I, wherein Ld. Commissioner (Appeals) disallowed Cenvat credit in respect of 'Rent a Cab'. The fact of the case is that the appellant has availed Cenvat credit in respect of input service namely Air/Rail Travel Agent and Rent a Cab. The show cause notice F. No. V(Adj)/16-41/Fino ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icating authority, therefore the appellant is before me. 2. When the matter was called for hearing, none appeared on behalf of the appellant however I find a letter dated 1/7/2010 from the appellant requesting that appeal can be decided on merit, therefore, I decided the appeal on merit. 3. Shri V.K. Shastri, Ld. Asstt. Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n dispute i.e. rent a cab service however credit was disallowed only on the ground that amount of value and service tax of Rs. 10,332/- was recovered from employee for whom rent a cab facility is provided therefore credit is not admissible to this extent. Ld. Adjudicating authority has given very clear findings for allowing part credit and disallowing credit of Rs. 10,332/- which is subject matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 12,689/- deserves to be allowed in view of the above discussion. 12.3 From above, it is categorically clear that the notice has availed CENVAT Credit of that portion of service tax, which they have never borne or say have recovered from the employees. Thus they availed credit of service tax amounting to Rs. 10,332/- wrongly in contravention of CCR, 2004, the noticees are liable to penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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