TMI Blog2013 (9) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... paid by rent-a-cab operators, they had taken credit - Not verified any documents whether each of their trips of the officers of the Respondent company were actually in relation to manufacture – Held that:- Appeal is not supported by any evidence to disprove the claim of the assesse – As per the decision in the case of Hon’ble Kartanaka High Court in CCE Vs Stanzen Toyotetsu India (P) Ltd. [2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority decided 5 show cause notices totally covering an amount of Rs.7,85,914/. In this case, the Commissioner has taken up the adjudication for the purpose of achieving uniformity and he has allowed CENVAT credit. Revenue is aggrieved by the order and hence filed this appeal. 2. Revenue is not disputing the legal position that CENVAT credit can be taken on rent-a-cab services used in relation t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir business activity. The show cause notice was on the legal issue whether tour operator s services would be considered as input services for the purpose of allowing CENVAT credit. The SCN did not raise any objection as to actual use of service in relation to business activities. 4. I have considered the submissions from both sides and perused the records. I find that there was specific submiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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