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2015 (2) TMI 976 - CESTAT AHMEDABADCENVAT Credit - Service Tax paid on rent-a-cab services which were used for transporting of officials and guests to and from the factory premises - Cenvat credit is sought to be denied only on the ground that and rent-a-cab services in relation to the business activity and more so if such services are rendered for guest. In my considered view, both the lower authorities have overlooked the judicial pronouncement made by the Hon’ble High Court of Karnataka in the case of Commissioner of Central Excise, Bangalore v. Stanzen Toyotetsu India (P) Ltd. - [2011 (4) TMI 201 - KARNATAKA HIGH COURT]. - those who are visiting the factory premises either be guests or otherwise for the purpose of business activity. In my view, the ratio can be extended and the impugned order to the appellants are unsustainable and liable to set aside the impugned order. - Decided in favour of assessee.
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