2014 (3) TMI 282

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..... gainst the impugned order wherein input service credit on rent-a-cab service has been denied for the period 09.12.2011 to 29.03.2012 on the premise that same does not qualify as per Rule 2(l) of CENVAT Credit Rules, 2004 as amended. 2. The brief facts of the case are that appellant have taken the service for supply of manpower and M/s. Sanjay Services raised two bills for supply of manpower and t .....

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..... they have correctly taken the credit of transportation of employees to their factory. It is only a mistake apparent on record that this transportation of employees to their factory was not permitted as part of manpower supply service. Therefore credit be allowed. 4. On the other hand, ld. AR opposed the contention of the counsel and submits that transportation of employees qualifies under rent-a .....

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..... tion of employees is part of manpower supply. Therefore in the absence of concrete evidence by the appellant the input service credit is denied. Further, I find that there was no intention of the appellant to avail inadmissible, credit. Therefore penalty under Section 11AC is not warranted. Further, I find that the show cause notice has been issued by invoking the extended period of limitation as .....

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