TMI Blog2013 (6) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs. Beekay Engg. & Castings Ltd. [2009 (6) TMI 96 - CESTAT, NEW DELHI], Dr. Reddy's Lab Ltd. Vs. Commissioner of Central Excise, Hyderabad, [2009 (9) TMI 287 - CESTAT, BANGALORE] and Commissioner of Central Excise, Vishakhapatnam Vs. Andhra Pradesh Paper Mills Ltd. [2010 (2) TMI 532 - CESTAT, BANGALORE] has held that when rent a cab services is availed by the officials of company for company's work the same would be eligible for cenvat credit. However the crucial question in this case is as to whether the services, in question, were used for the company's work. Though on this point the appellant from the very beginning, have pleaded that this fact is verifiable from the invoices, the lower authorities have not given any finding on this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner vide Order-in-Original dtd. 23.03.2010 by which the total cenvat credit demand of Rs.2,22,212/- was confirmed against the appellant along with interest and penalty of equal amount was imposed on them. Appellant filed appeals to Commissioner (Appeals) against the above order of Deputy Commissioner who dismissed the appeal vide order dtd. 27.12.2010, against which this appeal has been filed. 3. Heard both the sides. 4. Sh. Hemant Bajaj, learned counsel for the appellant, pleaded that so far as the CHA services are concerned, though the Show Cause Notice alleges that these services have been used only for clearance of the export consignments after removal from the factory, these services have also been used for clearance of import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per Mills Ltd., reported in 2011(22) STR 126 has held that rent a cab service used by officials of the company for their timely completion of job is eligible for cenvat credit and same view has been taken by the Tribunal in the case of Beekay Engineering Castings Ltd. Vs. Commissioner of Central Excise, reported in 2009 (16) STR 709 and that though at the time of hearing before the Commissioner (Appeals), the appellant had produced the invoices issued by the rent a cab operators which indicate the use of service for company's work, the lower authority's have been given any findings on this plea. In view of this, the impugned order is not correct. 5. Sh. S.K.Panda, learned Jt. CDR defend the impugned order by reiterating the findings of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2012-EX[DB] ) dtd. 01.10.2012. In view of this I held that CHA services availed by the appellant for clearance of export consignments for export out of India is eligible for cenvat credit and as such the denial of cenvat credit of Rs. 43,979/- in respect of same, is not sustainable. 8. As regards the rent a cab services, the same would be eligible for cenvat credit if rent a cab services had been used by the employees of appellant company for the company's work. The Tribunal in the case of Commissioner of Central Excise, Raipur Vs. Beekay Engg. Castings Ltd. reported in 2009 (16) STR 709, Dr. Reddy's Lab Ltd. Vs. Commissioner of Central Excise, Hyderabad, reported in 2010 (19) STR 71 and Commissioner of Central Excise, Vishakhapatnam Vs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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