9911796707
TMI Blog2017 (3) TMI 840X X X X Extracts X X X X X X X X Extracts X X X X ..... at these services are not covered under the definition of “Input Service” as per Rule 2(l) of CCR, 2004 - Held that: - Service Tax paid in relation to Rent-a-cab, Courier service, Mandap Keeper/Hotel services, are held to be input service as defined u/r 2(l) of the CCR 2004 by the Hon’ble Gujrat High Court in as held in the case of M/s Essar Oil Ltd [2015 (12) TMI 1062 - GUJARAT HIGH COURT], and T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant had availed Cenvat Credit of ₹ 2,84,231/- of Service Tax paid on "Rent-a-cab, Mandap Keeper/Hotel services, and Courier" Service during the relevant period. Alleging that these services are not covered under the definition of "Input Service" as per Rule 2(l) of Cenvat Credit Rules, 2004, a show cause notice was issued to the appellant proposing recovery of wrongly availed Cenvat Credit a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .454 (Tri. Mum.), respectively. Further, he has submitted that the appellant has not recovered the service charge from their employees in providing the "Rent-a-cab" service. Hence, credit on all these services is admissible. 6. The Ld AR for the Revenue reiterated the finding of the Ld Commissioner (Appeals). 7. I find that Service Tax paid in relation to Rent-a-cab, Courier service, Mandap Keep ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
