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TMI Blog2016 (3) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... been filed against the Order-in-Appeal dated 03.03.2015 in terms of which the CENVAT credit of service tax paid under 'Rent a Cab' service on account of engaging cabs for transport of children of staff members from resident to school and back. Ld. advocate for the appellant has contended that this was an activity relating to business and therefore as per the definition of input service du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se (supra) cited by the appellant allowed such credit on the ground that the cost of the said service was included in the cost of production as per CAS-4 standards. That in my view is not a valid ground for treating the impugned service as input service because "input service" has been clearly defined in Rule 2(l) of CENVAT Credit Rules, 2004 and if every service which forms part of cost of produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Bench decision would prevail over the Single Member CESTAT decision. I however note that the issue involved was interpretation of CENVAT Credit Rules and the Division Bench in the said judgement waived penalty on that account. Accordingly, waiver of penalty in the present case is also justified, more so in the light of the fact that the Single Member Bench CESTAT judgement decided the issue in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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