TMI Blog2009 (7) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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. - CE/1262 OF 2007-SM - 921 OF 2009-SM(BR) - Dated:- 30-7-2009 - M. VEERAIYAN, TECHNICAL MEMBER S. Gautam for the Appellant. A.K. Tyagi for the Respondent. ORDER 1. This is an appeal against the order of the Commissioner (Appeals) No. 38/RPR-II/2007, dated 21-2-2007 insofar as the same relates to allowing of Cenvat credit of service tax paid on mobile services, Rent-a-cab services, commission on sales and courier services. 2. Heard both sides and perused record. 3. Learned DR submits that the above services are not used by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE [2009] 18 STT 381 (Delhi - CESTAT). (e) As regards the Rent-a-cab services, he submits that the same are used in or in relation to transport of employees and the officials involving manufacturing and related activities of the company. He also relies on the decision of the Tribunal in the case of CCE v. Cable Corpn. of India Ltd. [2009] 19 STT 158 (Mum. - CESTAT). 5.1 I have carefully considered the submissions from both sides. The admissibility of credit on service tax paid on mobile services has to be allowed in the light of the decision of the Tribunal in the case of Grasim Industries (supra) and Saurashtra Chemicals Ltd.'s case (supra). 5.2 Similarly, credit in respect of Rent-a-cab services has to be allowed in the light of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under the definition of input services which specifically includes "sales promotion" and, therefore, the same are to be allowed. 5.4 Credit on courier services has been allowed by the Commissioner (Appeals) holding that the same has been used in connection with the business activities of the company. Similar is the finding in respect of the other three services like mobile services, Rent-a-cab service and the services for which commission on sale was paid. These services are clearly used in connection with the business activities of the company. Therefore, the finding of Commissioner (Appeals) in this regard is legal, proper and reasonable. 6. In view of the above, I do not find any valid reason to interfere with the order of the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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