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2009 (7) TMI 562 - CESTAT, NEW DELHICenvat Credit-mobile service- rent a cab services- commission on sale-courier services- The Commission on sale is clearly relates to sale promotion activities. courier services are used in respect of receiving and sending of communication in relation to their business sale purchase activities. rent a cab services are used in relation to transport of employees and the officials involving manufacturing and related activities of the company. Commissioner (Appeals) held that the same has been used in connection with the business activities of the company, therefore credit has been allowed. Tribunal held that- there is no valid reason to interfere with the order of Commissioner (Appeals). The appeal by the department is rejected.
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