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TMI Blog2016 (7) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... al is directed against order-in-appeal No. 242/2012-CE dated 27.08.2012 passed by Commissioner (Appeals) whereby he has dismissed the appeal of the appellant by upholding the decision of the Assistant Commissioner. 2. Briefly the facts of the case are that appellant are engaged in the manufacture of parts of aircraft/helicopter fittings with the hydraulic machines falling under Chapte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with interest and also imposed a penalty of Rs. 2000/- under Rule 15 of CENVAT Credit Rules 2004 on the ground that all these services are not related to manufacturing activities and these had not been qualified for CENVAT Credit. Thereafter the appellant filed an appeal before the Commissioner (Appeals) who vide the impugned order dated 27.8.2012 confirmed the order-in-original and he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bommasandra Unit in specified time for company staff besides engaging car rental in order to carry food to the factory which is an input service connected with the business of the company as was held by various decisions of the Tribunal and the High Court. In support of his submissions, the learned counsel relied upon the decision of the Tribunal in the case of CCE Vs Cable Corporatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d perused the records. The only question to be decided in this case is whether rent-a-cab services for taking the employees from their residence to the factory and back and also for carrying food for the staff of the company as well as expenses incurred by the company for imparting training to its employees fall in the definition of input services or not. As far as rent-a -cab se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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