TMI Blog2013 (2) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... cab service as input service is no more res integra as decided in the Stanzen Toyotetsu India (P) Ltd.'s case (2011 (4) TMI 201 - KARNATAKA HIGH COURT) wherin CENVAT Credit on rent a cab has been allowed considering the same as an input service within the definition of Rule 2(l) of CENVAT Credit Rules, 2004 - in favour of assessee. - Appeal No.Ex.Ap.338/2011 - - - Dated:- 6-12-2012 - Dr. D.M. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Rule 15(3) of CENVAT Credit Rules, 2004. Aggrieved, the appellant filed an appeal before the Commissioner(Appeals). Ld.Commissioner(Appeals) in turn allowed the appeal filed by the Respondent. Hence the Revenue is in Appeal. 3. The Ld.A.R. appearing for the Revenue reiterated the grounds of appeal, wherein it is stated that the service namely rent a cab service availed by the Respondent does ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bangalore-III vs. Stanzen Toyotetsu India (P) Ltd. 2011 (23) S.T.R. 444(Kar.). 5. Heard both sides and perused the record. I find that the only issue in the present case relates to admissibility of CENVAT Credit on rent a cab service received by the Respondent during the relevant period. There is no dispute on the fact that the Respondent had used the said services for transportation of their ..... X X X X Extracts X X X X X X X X Extracts X X X X
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