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2016 (3) TMI 300 - CESTAT NEW DELHI

2016 (3) TMI 300 - CESTAT NEW DELHI - TMI - CENVAT credit of service tax paid under 'Rent a Cab' service on account of engaging cabs for transport of children of staff members from resident to school and back - Held that:- To call the activity of transportation of staff children from the colony to the school and back as an activity relating to business is devoid of any logic, reason or rationale. The judgement of CESTAT in the appellant's own case (2012 (12) TMI 228 - CESTAT NEW DELHI) cited by .....

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e input service in the manner it has been done.

Indeed the said ground would render several words of the definition redundant. It is settled law that statute should be so interpreted as not to render, to the extent possible, the words used by legislature redundant. The said judgement of CESTAT is a Single Member judgement. On the other hand, the Division Bench judgement of CESTAT in the appellant's own case (supra) cited by ld. Departmental Representative has clearly held that rent a .....

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e light of the fact that the Single Member Bench CESTAT judgement decided the issue in favour of the appellant. - Appeal Nos. E/52040-52042/2015-EX[SM] - FINAL ORDER NOS. 50146-50148/2016 - Dated:- 25-1-2016 - R K Singh, Member (T) For the Appellant : Ms Sukriti Das, Adv For the Respondent : Mr G R Singh, DR ORDER Per R K Singh Appeals have been filed against the Order-in-Appeal dated 03.03.2015 in terms of which the CENVAT credit of service tax paid under 'Rent a Cab' service on account .....

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ed that transport of children of staff from appellant's colony to school and back is not an activity relating to business and therefore the impugned credit is not admissible. He referred to the judgement of CESTAT in appellant's own case - [2013-TIOL-287-CESTAT-DEL]. 3. I have considered the contentions of both sides. The definition of input service during the relevant period given in Rule 2(l) of CENVAT Credit Rules, 2004 is reproduced below:- ""input service" means any s .....

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research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal. It is thus evident that during the relevant period, the definition of input service included the activity related to business. Howeve .....

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