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2016 (8) TMI 482 - AT - Central ExciseCenvat credit - 'Rent-a-Cab' service for engaging cabs for carrying staff from residence to the factory and back - Commissioner (A) denied credit on the ground which was not mentioned in the SCN that appellant recovered cost of transportation from its employees - ground mentioned in the SCN was that the impugned service was not an input service as it had no nexus with the manufacture of the final product. Held that:- apart from the fact that the Commissioner (Appeals) has taken this new ground which was not mentioned in the Show Cause Notice and thus traversed beyond the Show Cause Notice, it is also noted that the appellant categorically stated that it did not recover any part of the service tax from its employees and the entire service tax was paid by the appellant only. Therefore, the Cenvat credit is admissible. - Decided in favour of appellant with consequential relief
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