2018 (6) TMI 1076

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..... Appellant Shri M. Kannan, Advocate for the Respondent ORDER Per Shri Madhu Mohan Damodhar, After hearing both sides, we find that the issue involved in this appeal relates to denial of Cenvat Credit availed on Rent a Cab Service for the period April, 2006, to December, 2010. 11 Show Cause Notices had been issued to the respondents proposing recovery of the input service credit taken on this s .....

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..... nput service. Ld. Advocate also relies on the follow case laws: (i) Wipro Ltd. Vs. C.C.E., Pondicherry - 2018 (4) T.M.I. 967 - CESTAT Chennai (ii) C.C.E., Bangalore Vs. Tata Auto Comp Systems Ltd. - 2012 (27) S.T.R. 338 (Kar.) (iii) C.C.E., Chandigarh Vs. Federal Mogul Geotze (India) Ltd.- 2015 (39) S.T.R. 735 (P&H) 3. We find that the Ld. Advocate is correct in his assertions. This very Be .....

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..... r to 01.04.2011. Mandap keeper services were availed to conduct the programs of the Company. The Courier services were availed for the dispatch of the goods upto the depot or to dispatch the goods directly to the customer's premises. It needs to be mentioned the period involved in regard to Courier service is prior to 01.04.2008. After the said date, an amendment was brought forth in the definitio .....

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