2011 (5) TMI 770

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.... the Respondent. [Order (Oral)]. - In this application, the appellant seeks waiver of pre-deposit and stay of recovery in respect of duty of Rs. 18,221/- and penalty of Rs. 2,000/-. The demand of duty is on account of denial of CENVAT credit on 'rent-a-cab' service availed by the appellant during the period from July, 2007 to March, 2008. The service was utilized for conveyance of employees ....

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.... (4)    C.C.E., Nasik v. Cable Corporation of India Ltd., 2008 (12) S.T.R. 598 (Tri. - Mumbai). In the Stay order cited by the authorised representative, no prima facie case was found against denial of CENVAT credit on 'rent-a-cab' service utilized by the same assessee for transportation of food from their canteen to factory premises and, accordingly, a pre-deposit was ordered.....

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....lied on the Hon'ble High Court's judgment in C.C.E., Nagpur v. Ultratech Cement Ltd., 2010 (20) S.T.R. 577 (Bom.) = 2010 (260) E.L.T. 369 (Bom.) wherein High Court considered, inter alia, the Tribunal's Larger Bench decision in Commissioner v. GTC Industries Ltd., 2008 (12) S.T.R. 468 (Tribunal-LB) and held as under : "39. The Larger Bench of CESTAT in the case of GTC Industries Ltd. (supr....

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....cally held that, once the Service Tax was borne by the ultimate consumers of the service, namely, the workers, the manufacturer could not take credit of that part of the Service Tax which was borne by the consumer. The contra decision taken by the Tribunal's Larger Bench in GTC Industries case came to be set aside. 3. From the Hon'ble High Court's decision in Ultratech Cement Ltd. case, it....