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TMI Blog2018 (9) TMI 895X X X X Extracts X X X X X X X X Extracts X X X X ..... loyees bringing them from their residence to factory or vice versa, qualifies as input services - Prior to 01.04.2011, Rent-a-Cab services are eligible input services and Cenvat credit cannot be denied on these input services. Credit allowed - appeal allowed - decided in favor of appellant. - E/40082/2018 - Final Order No. 41977/2018 - Dated:- 28-6-2018 - Shri P. Dinesha, Judicial Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them and SCN was issued proposing to recover the wrongly availed Cenvat credit alleging that the same is ineligible under Rule 14 of CCR, 2004 read with Section 11A of the CEA, 1944, along with appropriate interest and imposition of penalty. After due process of law, the adjudicating authority disallowed the same alleging that it was wrongly availed for the above period and also levied applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finition of input services could not be claimed by the provider of taxable services of manufacture of excisable goods. But, the period involved in this appeal is prior to 01.04.2011 and hence, the impugned services are very much eligible input services and therefore Cenvat credit on Rent-a-Cab service cannot be denied to the appellants. She has relied on the decision of the Chandigarh Bench of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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