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2016 (11) TMI 244 - CESTAT AHMEDABAD

2016 (11) TMI 244 - CESTAT AHMEDABAD - TMI - Recovery of the inadmissible credit - Input Services - ‘Rent a Cab’ - ‘Cleaning Services’ - Held that: - ‘Rent- a- Cab’ and ‘Cleaning Services’ are Input Services as defined under Rule 2(l) of the Cenvat Credit Rules 2004 in view of the judgment of this Tribunal in the case of Hindustan Zinc Ltd vs CCE, Jaipur [2012 (12) TMI 228 - CESTAT NEW DELHI] and also the cleaning services are incurred in cleaning the Telephone exchanges for providing the teleph .....

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ded against Revenue. - ST/325-327/2009 - A/ 11099-11101/2016 - Dated:- 30-9-2016 - Dr. D.M. Misra, Member (Judicial) For Assessee : Shri Chirag Patel, Chartered Accountant For Revenue : Shri L Patra, Authorised Representative ORDER Heard both sides. 2. These three appeals are filed by the Revenue against OIA-426-428/364-366/RAJ/2009/COMMR-A-/RAJ dt 19/05/2009 passed by the Commissioner of Central Excise, CUSTOMS (Appeals) RAJKOT. 3. The facts of the case, in brief, are that the Respondents are d .....

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les 2004, show cause/demand notices were issued for recovery of the inadmissible credit with proposal for penalty. On adjudication, the demands were confirmed and penalty of equal amount imposed. Aggrieved by the said order, the respondents filed appeal before the Ld Commissioner (Appeals), who in turn, allowed their appeals partly by allowing 20% of CENVAT Credit and reducing the demand from ₹ 9,54,887/-, setting aside the demand on rent-a-cab service & Cleaning service, and penalty i .....

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