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2009 (6) TMI 474 - AT - Service TaxCenvat Credit- Rent-a cab- The appellant herein engaged in the manufacture of aerated water and are availing Cenvat Credit facility. On scrutiny of the records, it revealed that they had availed Cenvat Credit on the input services i.e., canteen services and rent-a-cab services during the period May, 2006 to March, 2007. Lower authorities entertained a view that the appellant is not eligible for availing the Cenvat Credit on the Service Tax paid on the input services and hence, issue show-cause notice proposing to recover Cenvat Credit. The adjudicating authority after considering the submissions made by the appellant before him confirmed the demand and also imposed penalties. On an appeal, Commissioner (Appeals) also came to the same conclusion and rejected the appeal filed by the appellant. In the light of the decision of CCE v. Cable Corpn. of India Ltd. [2009] 19 STT 158 (Mum. - CESTAT) held that order of Commissioner (Appeals) is liable to set aside and appeal is allowed.
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