9911796707
TMI Blog2018 (6) TMI 1076X X X X Extracts X X X X X X X X Extracts X X X X ..... t service did not restrict availment of credit on the said input service - reliance placed in the case of M/S. WIPRO LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, PONDICHERRY [2018 (4) TMI 967 - CESTAT CHENNAI], where it was held that Rent a Cab services were availed for picking up and dropping of the employees of the company - catering services were used for providing Canteen facilities for the emp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th interest and penalty. The adjudicating authority, vide impugned order dated 22.11.2011 inter alia held that the Rent a Cab Services, being utilized for carrying the staff to the factory site, are closely related to manufacture of final product and has dropped the proceedings initiated in the Notices. Hence, these appeals by the Department. 2. Today, when the matter came up for hearing, on be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (supra) relied upon by the Ld. Advocate, has held as under: 5. The period involved is prior to 01.04.2011 (3/2007 to 12/2007) when the definition of input service had a wide ambit as it included the words activities relating to business . In M/s. Coca Cola India Pvt. Ltd., Pune Vs. CCE, Pu ne 2009-TIOL-HC-MUM-ST, the amendment of the phrase activities relating to business was analyzed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the words from the place of removal was substituted by the words upto the place of removal . The decision laid in the case of Ambuja Cements and Ultratech Cement Ltd., deal with the period prior to 01.04.2008. Following the Apex Court judgment in Andra Sugars Ltd. (supra), since the period involved is upto December, 2007, we are of the considered view that the input services availed for dispat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
