2009 (7) TMI 488

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...., DR, for the Respondent. [Order]. - Common issue is involved in these appeals and, therefore, both are being taken up together for disposal. 2. After hearing both sides and on perusal of the records, it is seen that the Cenvat credit was denied on services, namely Rent-a-Cab service, Courier service, Air Travel Agent service, Maintenance and Repair service and Telephone service on the ground th....

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....nch of the Tribunal in the case of ABB Ltd. v. CCE & ST., Bangalore, reported in 2009 (15) S.T.R. 23 (Tri.-LB). He also relied upon the Larger Bench decision of the Tribunal in the case of CCE, Mumbai-V v. GTC Industries Ltd., reported in 2008 (12) S.T.R. 468 (Tri.-LB). 4. Larger Bench of the Tribunal in the case of GTC Industries Ltd. (supra) while dealing with the input service namely, Outdoor ....