2017 (12) TMI 1645

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (A.R) ORDER The issue involved in the present case is whether the appellant is entitled for Cenvat credit on input service namely Rent-a-Cab service during the period 1-4-2013 to 28-2-2014. 2. Shri. MP Joshi, Ld. Counsel for the appellant submits that Rent-cab-service is necessary service for bringing the staff/employee to the factory therefore service is in or in relation to the manufacture of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e, which has been excluded from the definition of input service w.e.f. 1-4-2011 as per exclusion clause in the definition of input service therefore Cenvat credit on the Rent-a-Cab service is not admissible. This bench has taken similar view in case of Vinati Organics Ltd. (Supra) As regard the reliance placed by the Ld. Counsel in case of M/s. Nihilent technologies Pvt. Ltd. (supra) the same is n .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X