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TMI Blog2016 (9) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod from March 2012 to December 2012. Hence a show cause notice dt. 25.3.2013 was issued proposing to disallow and recover the credit of Rs. 1,53,068/- under Section 11A of the Act read with Rule 14 of the Cenvat Credit Rules, 2004 along with interest under Section 11AA ibid read with Rule 14 ibid and to impose penalty under Rule 15. After due process of law, the adjudicating authority passed the order confirming the entire demand with interest and imposed a penalty of Rs. 10,000/-. Aggrieved by the order, appellant preferred appeal before Commissioner (Appeals) who partially allowed the appeal by setting aside the penalty and confirming the demand and interest. Hence the present appeal. 2. Ld. Counsel submits that the various services w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .f. 1.4.2011 if the excluded services not consumed by individual but by the company (iv) Principal Commissioner Vs Essar Oil Ltd. 2016 (41) STR 389 on Cab service & Travel Agency Service (vi) Sterlite Industries India Ltd. Vs CCE Madurai 2016 (41) STR 867 (Tri.-Chennai) on Foreign Exchange service (vii) CCE Nagpur Vs Ultratech Cement 2010 (20) STR 589 (Bom.) on Mobile phone service (viii) Ultratech Cement Ltd. Vs CCE Jaipur 2015 (40) STR 523 (Tri.-Del.) on Printing Work Service 3. Heard Ld. A.R who reiterates the impugned order. 4. After hearing both sides, and on perusal of records, I find that all the above services were received by the appellant during the period March 2012 to December 2012. Appellants in their repl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hicle, in so far as they relate to a motor vehicle which is not a capital goods; or .... ...... ..... I am of the view that Rent-a-cab service availed by a service provider is an eligible input service for the purpose of availing credit whereas in the instant case, the appellant is a manufacturer of final products and not a service provider. Therefore, the case law relied upon by learned advocate is not relevant and not applicable to the facts of this case. Following the ratio of this Bench decision (supra), I hold that cenvat credit availed by the appellant-manufacturer on the service tax paid on Rent-a-cab service for picking up and dropping down of its employees to the factory and back is not proper and denied as the said service is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nting of calendar, greeting cards, diaries, etc., the appellant used these services for advertisement purposes of their products, therefore, these are integral part of their sale promotion. I accordingly, hold that the appellant is entitled to take credit on printing of calendar, greeting cards, diaries, etc. Further I hold that for organizing award functions, these activities are parts of their sale promotion as the students to whom the awards have been given, they give innovative idea for marketing their products in the public. Therefore, the said activities are also the activities for sale promotion. Accordingly, the appellant is entitled to take credit on printing of calendar, greeting cards, diaries, etc., and organizing award function ..... X X X X Extracts X X X X X X X X Extracts X X X X
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