TMI Blog2010 (12) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... ry premises needs to be gone into in detail, which can be done only at the time of final disposal of the appeal - stay granted partly. - E/1924/2010 - 924/2010 - Dated:- 1-12-2010 - Shri M.V. Ravindran, J. REPRESENTED BY : Shri Ramakrishnan, Authorised Representative, for the Appellant. Shri K.S. Chandrashekar, JDR, for the Respondent. [Order (Oral)]. This stay petition is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould submit that the order of the learned Commissioner (A) is correct and the interpretation of the definition of input services as given in Rule 2(1) of Cenvat Credit Rules needs to be gone into in proper perspective. It is his submission that rent-a-cab services are provided for transportation of the people but the applicants have not produced any evidence regarding inclusion of this expenses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tetsu India Pvt. Ltd. v. CCE, Bangalore-III - 2009 (14) S.T.R. 316 (Tri.-Bang.) and which has been followed in various decisions holding that the appellant is eligible for availment of cenvat credit of the service tax paid by the rent-a-cab service provider. 7.1 I find that rent-a-cab services utilized by the appellants for transportation of food articles from centralized canteen to appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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