9911796707
TMI Blog2013 (2) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... p; Per Dr. D.M. Misra. 1. This is an appeal filed by the Revenue against Order-in-Appeal No.16/BOL/2011 dated 22.02.2011. 2. Briefly stated the facts of the case are that the appellant had availed CENVAT Credit on the input service namely rent a cab operator service during the period from October, 2008 to June, 2009. Alleging that the said service cannot qualify as an input service havi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Rules, 2004. Consequently CENVAT Credit on the said services was not admissible to the Respondent during the relevant period. 4. Ld.Authorized Representative for the Respondent submitted that the issue of eligibility of CENVAT Credit on the services namely rent a cab service is no more res integra as it has been decided by the Tribunal and the High Courts in their favour. Also he has sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... input service is no more res integra. The Hon ble High Court of Karnataka in the Stanzen Toyotetsu India (P) Ltd. s case cited (supra) has allowed the CENVAT Credit on rent a cab considering the same as an input service within the definition of Rule 2(l) of CENVAT Credit Rules, 2004. In these circumstances, I do not find merit in the appeal filed by the Revenue. Consequently the order of the Ld.Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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