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2015 (10) TMI 1160 - CESTAT MUMBAI

2015 (10) TMI 1160 - CESTAT MUMBAI - TMI - Denial of CENVA^T Credit- Rent a cab service - Held that:- In view of findings of 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 ₹ .....

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l 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 F. No. V(Adj)/16-41/Finolex/08-09 dated 7/8/2008 was issued proposing disallowance of the said credit o .....

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f 10.332/- was disallowed and penalty of ₹ 2000/- imposed under Rule 15(3) of CCR, 2004 appellant filed appeal before the Commissioner (Appeals), who has dismissed the appeal of the appellant by upholding order of the adjudicating authority, therefore the appellant is before me. 2. When the matter was called for hearing, none appeared on behalf of the appellant however I find a letter dated 1/7/2010 from the appellant requesting that appeal can be decided on merit, therefore, I decided the .....

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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 .....

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