TMI Blog2015 (10) TMI 1160X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal). IN view of the above discussion impugned order is maintained except penalty part - Decided partly in favour of assessee. - Appeal No. E/337/10 - - - Dated:- 13-5-2015 - Ramesh Nair, Member (J),J. For the Appellant : None For the Respondent : Shri V K Shastri, Asstt. Commissioner (AR) ORDER Per: Ramesh Nair: This appeal is directed against Order-in-Appeal No. P-I/VSK/257/2009 dated 8/12/2009 passed by the Commissioner (Appeals), Central Excise, Pune-I, wherein Ld. Commissioner (Appeals) disallowed Cenvat credit in respect of 'Rent a Cab'. The fact of the case is that the appellant has availed Cenvat credit in respect of input service namely Air/Rail Travel Agent and Rent a Cab. The show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was recovered from the employee for whom the rent a cab service was provided. Therefore there is no error in the findings of the adjudicating authority and therefore the same was correctly upheld by the Ld. Commissioner (Appeals). Hence the appeal does not survive and the same is liable to be dismissed. 4. I have carefully considered the submission made by Ld. A.R. and gone through the appeal memorandum filed by the appellant. 5. I find that lower authorities in principle agreed with admissibility of the Cenvat Credit on services in dispute i.e. rent a cab service however credit was disallowed only on the ground that amount of value and service tax of ₹ 10,332/- was recovered from employee for whom rent a cab facility is provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the original authority which was upheld by the Ld. Commissioner (Appeals) there is no dispute that certain amount of service charges towards rent a cab and its service tax have been collected by the appellant from the employee, Cenvat credit to that extent is not admissible. IN view of the above discussion I agree with the lower authorities for disallowing credit of ₹ 10,332/-. In the overall facts and circumstances of the case, I waive the penalty of ₹ 2000/0 imposed by the adjudicating authority and upheld by the Ld. Commissioner (appeal). IN view of the above discussion impugned order is maintained except penalty part and the appeal of appellant is partly allowed. (Dictated in Court) - - TaxTMI - TMITax - Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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