2018 (2) TMI 992

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..... CESTAT MUMBAI] has held that in the absence of evidence of personal consumption, availment of credit of tax paid on ‘rent-a-cab service’ is proper - credit on gardening service and maintenance service allowed in the case of Commissioner of Central Excise, Bangalore v. Millipore India Pvt Ltd [2011 (4) TMI 1122 - KARNATAKA HIGH COURT] - credit allowed - appeal allowed - decided in favor of appella .....

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..... nce service by upholding the eligibility for the period prior to 1st April 2011 when rule 2(l) of CENVAT Credit Rules, 2004 was amended. According to the first appellate authority, the amendment had the effect of 7.2 . The service should be used by the manufacturer either directly or indirectly, or in order in relation to the manufacturer of final product and the clearance thereof upto th .....

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..... ilment of rent-a-cab service to be related to manufacturing activity and that the scope of nexus is not required to be so microscopically determined as to require minute details of usage. She also drew attention to the decision of the Tribunal in Reliance Industries Ltd v. Commissioner of Central Excise Service Tax, LTU, Mumbai [2016(45) STR 383 (Tri-Mumbai)] for support of the claim that, .....

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