2018 (5) TMI 1783

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..... our & Travels Services are covered by the judgements Maruti Suzuki India Ltd’s case [2016 (11) TMI 237 - PUNJAB AND HARYANA HIGH COURT], C.J. Gelatine Products Ltd’s case [2011 (9) TMI 748 - CESTAT, NEW DELHI] and Essar Oil Ltd’s case [2015 (12) TMI 1062 - GUJARAT HIGH COURT] - credit allowed - appeal allowed - decided in favor of appellant. - Appeal No : E/10511-10512/2018-SM - ORDER No. 11000-1 .....

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..... ion Services during the period March 2005 to June 2010. 3. Ld. Advocate Ms. Dimple Gohil for the appellants submits that the Rent-a-cab Services are used for transportation of their staff from residence to factory and also in relation to sales/marketing activities, hence, an Input Service as held by the Hon ble Punjab and Haryana High Court in the case of Commissioner of Central Excise, Delh .....

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