TMI Blog2017 (3) TMI 840X X X X Extracts X X X X X X X X Extracts X X X X ..... - Service Tax paid in relation to Rent-a-cab, Courier service, Mandap Keeper/Hotel services, are held to be input service as defined u/r 2(l) of the CCR 2004 by the Hon’ble Gujrat High Court in as held in the case of M/s Essar Oil Ltd [2015 (12) TMI 1062 - GUJARAT HIGH COURT], and Tribunal in the case of M/s WNS Global Service [2016 (10) TMI 135 - CESTAT MUMBAI] - However, it is not clear from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #8377; 2,84,231/- of Service Tax paid on Rent-a-cab, Mandap Keeper/Hotel services, and Courier Service during the relevant period. Alleging that these services are not covered under the definition of Input Service as per Rule 2(l) of Cenvat Credit Rules, 2004, a show cause notice was issued to the appellant proposing recovery of wrongly availed Cenvat Credit alongwith interest and penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respectively. Further, he has submitted that the appellant has not recovered the service charge from their employees in providing the Rent-a-cab service. Hence, credit on all these services is admissible. 6. The Ld AR for the Revenue reiterated the finding of the Ld Commissioner (Appeals). 7. I find that Service Tax paid in relation to Rent-a-cab, Courier service, Mandap Keeper/Hotel ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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