9911796707
TMI Blog2013 (5) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... turer of excisable goods and they avail the benefit of CENVAT credit scheme. In this appeal, the CENVAT credit taken by the respondent in respect of 5 different services during the period June 2008 to March 2011 is under dispute. The services involved and the amount involved against each service are as below :- 1) Air Travel Agent service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p; Rs.19,256 2. Revenue was of the view that the above services have no nexus with the manufacturing activities and therefore service tax paid on the services could not have been availed by the respondent. Accordingly, Show Cause Notices were issued and demands confirmed. The Commissioner held that these services had proximate nexus with the manufacturing activities and allowed CENVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r three services, the position is much worse inasmuch as the Commissioner has not given any specific finding at all. So submits that the matter be remanded for examination of factual evidence to support the claim. 4. The Ld. counsel for the respondent submits that as far as Air Travel Agent services and Rent-a-cab services are concerned, they supplied documents to the department to show that thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter starting from SCN has been disputing only the legal issue whether Rent-a-cab service or Air Travel Agent service is covered by the definition of input services. The SCN itself does not state how Rent-a-cab service was used. The Commissioner has accepted the reply of the respondent. Now in the appeal filed by Revenue, they have not submitted any evidence to contradict the claim of the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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