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2016 (8) TMI 699 - CESTAT NEW DELHI

2016 (8) TMI 699 - CESTAT NEW DELHI - TMI - Cenvat credit - service tax paid on rent-a-cab service - rent-a-cab service are employed for logistical purposes of employees of the factory of the assessee - period in dispute is January 2011 to June 2012 - Held that:- as regards the cenvat credit for the period January 2011 to 31.3.2011, it is found that the issue is fairly settled in favour of the appellant in the case of Kakinada Seaports Ltd. v. C.C.E. & ST & Cus., Visakhapatnam II - [2015 (11) TM .....

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for the period from 1.1.2011 it is found that the provisions of Rule 2(l)(B) of Cenvat Credit Rules , 2004, excludes the category of rent-a-cab for availment of cenvat credit. Therefore, in view of an unambiguous provisions,it is found that the appellant is not eligible to avail cenvat credit for the period subsequent to 1.4.2011. The said amount is to be recovered from the appellant along with interest. - Imposition of penalty - Held that:- it is found that the said penalty is upheld has n .....

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ted against the order-in-appeal No. BPL-EXCUS-000-APP-04749-14-15 dated 2.6.2014 Heard both sides and perused records. 3. The issue involved in this case is regarding eligibility to avail cenvat credit of the service tax paid on rent-a-cab service utilized by the appellant during the period January 2011 to June 2012. It is the case of the Revenue that rent-a-cab service are not related directly in the manufacture of final product, while the assessee s case is that the rent-a-cab service are empl .....

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