2018 (5) TMI 1783

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....or the Respondent : Shri L. Patra, AR ORDER Per : Dr. D. M. Misra Heard both sides. 2. These two appeals are filed against respective orders-in-appeal passed by the Commissioner (Appeals), Central Excise, Customs and Service Tax-Vadodara. 3. The issues involved in the present appeals are: whether the appellant are entitled to avail Cenvat credit of service tax paid on 'Rent-a-cab Service' an....

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....ne Products Ltd. Vs. Commissioner of Central Excise, Bhopal - 2012 (25) STR 109(Tri.-Del.). Further, she makes a statement that no amount has been collected from the employees, in providing the transport services from the residential premises to the factory. 4. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 5. I find that the issue of eligibility of Cenvat cred....