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2012 (11) TMI 1019 - AT - Central ExciseCENVAT Credit - Whether, on rent-a-cab service and air travel agent’s service, the appellant rightly availed CENVAT credit or not - Held that:- It was not the case of the department in the relevant show-cause notice that rent-a-cab service was not used for transportation of employees or that air travel agent’s service was not availed by the company’s executives for undertaking business travels. The case of the Revenue as made out in the show-cause notice was that the two services did not qualify to be input services for the purpose of CENVAT credit. If the rent-a-cab service was used by the company for transporting their employees between the factory and their residential locations, the requisite nexus exists between the service and the manufacture of excisable goods in the factory. Similarly, if the air travels were undertaken by the company’s executives for business purposes, the necessary nexus between the service and the business activities of the appellant does exist. The show-cause notice did not even attempt to make out a case to the contra. Therefore, the case of the appellant is liable to be accepted - Commissioner of Central Excise, Tirunelveli Vs. DCW [2011 (1) TMI 45 - CESTAT, CHENNAI] - Decided in favour of assessee.
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