TMI Blog2010 (2) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... claim on the ground of non-utilization of CENVAT credit and difference in ST-3. The adjudicating authority cannot go beyond the allegation made in the show-cause notice, hence the denial of CENVAT credit not utilized and the difference in ST-3 are not sustainable and the refund is allowed. - as the appellants are providing B.P.O. service and in relation to their business, they have to avail Rent-a-cab service and Air Travel Service, which are used by them in relation to their business activity. Accordingly, the appellants are entitled to take the CENVAT credit on these services. – Decided in favor of assessee - ST/152 & 153/09 - A/147-148/2010-WZB/MUM/C-IV/SMB - Dated:- 10-2-2010 - Appearance: Shri Abhishek Rastogi C.A. for Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ives, the use of which in the output services apparently cannot be established. (vi) The assessees have not submitted original copies of any of the invoices for verification. In the adjudication proceedings, the adjudicating authority held that the appellants were having the aforesaid amount to adjust against the refund claim. Hence, the refund claim under Rule 5 of the Cenvat Credit Rules, 2004 is not maintainable and he rejected their refund claim. The same was confirmed by the appellate authority. Aggrieved from the same, the appellants are before me. 3. The learned C.A. appearing for the appellants submits that as per the show-cause notice, the demand was proposed on the following grounds: - (a) Registration number was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ility of inputs service credit on Rent-a-Cab and Air Travel Service, he placed reliance on CST, Delhi Vs. Convergys India Pvt. Ltd. 2009-TIOL-888-CESTAT-DEL, wherein this Tribunal has held that without questioning the credit taken, the eligibility to rebate cannot be questioned. The eligibility to the credit of the duty paid on inputs and the credit of tax paid on input services are not contingent on whether the services are exported or not. There cannot be two different yardsticks, one for permitting credit and the other for eligibility for granting rebate. He further submitted that in the case of CCE, Mumbai-V Vs. GTC Industries Ltd. 2008-TIOL-1634-CESTAT-MUM-LB, Larger Bench of the Tribunal has held that if the cost of such goods and ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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