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TMI Blog2016 (7) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... ifficult to ascertain proper facts in the absence of evidence. In the interest of justice, matter remanded back. - Decided partly in favor of assessee. - Appeal No. E/41491/2015 - FINAL ORDER No.41068/2016 - Dated:- 5-7-2016 - Shri P.K.Choudhary, Judicial Member Shri M. Karthikeyan, Advocate : For the Appellant Shri L. Paneerselvam, AC (AR) : For the Respondent ORDER M/s.Rajsriya Automotive Industries Pvt. Ltd., (Unit-II), the appellant herein, are manufacturers of motor vehicle parts, and are availing cenvat credit on the inputs, capital goods and input service used in the manufacture of their final products and utilizing the same towards payment of duty. They have availed cenvat credit of service tax paid in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly argued that services of the hired drivers in no way fall under the category of Rent-a-cab service and hence the credit on such service has been rightly availed. 3. Ld. A.R submits that w.e.f. 1.4.2011, rent-a-cab operator service is not an eligible input service. Hence the service of the drivers, which is in the nature of services provided only for picking up and dropping of officers and the staff of the company by car, will not qualify as an eligible input service used in or in relation to the manufacturing activities. 3.1 Regarding the housekeeping service, he submits that the service done by the labour contractor is only for cleaning toilets, cleaning of canteen, supply of food to the staff, cleaning of record rooms etc., within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant had made categorical submission as to how the hiring of drivers under the man power supply is relevant to their business activities. The appellants had contended that they have availed the service of the drivers for the operation of the Fork-lift inside their factory for the movement of their raw-materials and other allied activities which are having direct nexus to the manufacture of their final products and they further contended that they have availed the services of the drivers rarely for other purposes, that too in case of emergencies. But to the contrary, the first Appellate Authority vide para 12 of his order, has stated as follows :- 12. With regard to the Supply of Driver Services, I find that the notice alleges th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring both sides, I find that the allegations and its rebuttal is not backed with proper documents or evidences on record to prove the admissibility of credit by the appellant or its denial by the Ld. Appellate Authority. It is, therefore, difficult to ascertain proper facts in the absence of evidence. In the interest of justice, I remand the issue as to the admissibility of credit on supply of Drivers Service, to the adjudicating authority for ascertaining proper facts and decide the case on merits afresh. Since the issue is interpretative in nature, the imposition of penalty on the appellants is not warranted and the same is set aside. 7. In the result, the appellant succeeds in respect of availment of credit on Housekeeping services. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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