2018 (9) TMI 894

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..... - CESTAT CHENNAI], where it was held that there is no evidence to substantiate the claim that the service so availed was in relation to manufacture, and credit cannot be allowed - Cenvat credit of service tax paid on Rent-a-Cab service is not allowable - no penalty imposable - appeal allowed in part. - E/42195 – 42199/2017 - Final Order Nos. 41979-41983/2018 - Dated:- 28-6-2018 - Shri P. Dinesh .....

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..... e scope of input service. All the SCNs were adjudicated vide Order-in-Original Nos. 16-20/16 dated 31.10.2016 passed by the original adjudicating authority confirming the demands proposed in the SCNs, along with interest and penalties. On appeal the Commissioner (Appeals), CGST CCE, Chennai, upheld the order of the original authority in its entirety, on the ground that under Rule 2 (i) of the CC .....

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..... 5 E/42198/2018 2,55,056/- 25,510/- 6 E/42199/2018 18,868/- 5,000/- 2. Ld. Advocate Shri M. Kannan appeared for the assessee. During the course of hearing, Ld. Advocate for the assessee fairly submitted that since in all these appeals the period of dispute being post 0 .....

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