TMI Blog2018 (7) TMI 678X X X X Extracts X X X X X X X X Extracts X X X X ..... wed - appeal allowed - decided in favor of appellant. - E/42579-42580/2017 - 41488-41489/2018 - Dated:- 15-5-2018 - P. DINESHA, Member (Judicial) Shri M. Kannan, Adv., for the appellant Shri R. Subramaniyam, AC (AR) for the Respondent. ORDER Brief facts of the case are that the appellants are engaged in the manufacture of excisable goods falling under Chapter 73 of CETA, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorities below cannot deny the credit in regard to Rent-a-Cab service as the said service stands excluded from the scope of input service from 01.04.2011 and in the present case the credit relates to period prior to 01.04.2011. He submitted that it is well settled in various decisions laid down by the Hon ble High Courts and Tribunal that these services are eligible for credit and prayed that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Systems Ltd. and the Tribunal in M/s. Wipro Ltd. wherein it has been held that these services are eligible for availing Cenvat credit. Further, for the same reasons I have given in my order in the case of M/s. Kohinoor Printers Pvt. Ltd. Vs. GST CCE in appeal E/42575-42576/2017, I am of the considered view that the impugned orders are not sustainable. Both the appeals are therefore allowed wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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