2018 (11) TMI 822

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..... iness’, appellants are eligible to avail CENVAT credit on rent-a-cab services - credit allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/40084/2018 - Final Order No. 42629/2018 - Dated:- 12-10-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) Ms. K. Nancy, Advocate for the Appellant Shri L. Nandakukmar, AC (AR) for the Respondent ORDER The appellant h .....

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..... of Rule 15 of CENVAT Credit Rules, 2004. In appeal, Commissioner (Appeals) upheld the disallowance of credit along with interest but however set aside the penalty. 3. On behalf of the appellant Ms. K. Nancy submitted that rent-a-cab services were availed for the purpose of picking up and dropping of employees of the appellant s factory. She relied on the judgments of the Hon ble High Court of K .....

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