TaxTMI 
TaxTMI 
2012 (9) TMI 414
X X X X Extracts X X X X
X X X X Extracts X X X X
....p; 1.1. Appeal No. ST/330/2009 is by the party against the order of the Commissioner (Appeals) No. 10/2008 (H-I) ST dated 28.11.2008. Considering the nature of dispute involved, I waive pre-deposit and proceed to take up the appeal for final hearing. 1.2. Appeal No. E/168/2009 is by the department against the same order of the Commissioner (Appeals). This appeal was not listed today and o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....issioner (Appeals) upheld the order of the original authority insofar as the same related to demand of service tax. However, he has set aside the interest and penalty. The assessee is in appeal challenging the demand of denial of credit and the department is in appeal challenging setting aside the penalty. 4. Learned advocate appearing for the assessee submits that the rent-a-cab service h....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... particularly submits that the claim on behalf of the assessee that the rent-a-cab service has been utilized for transport of employees and business related visitors is being raised for the first time before the Tribunal and has not been taken up before the authorities below. He further submits that the Commissioner (Appeals) erred in setting aside the interest which is mandatory when the credit h....
X X X X Extracts X X X X
X X X X Extracts X X X X
....inal product. By no stretch of imagination can it be construed as a welfare measure. It is a basic necessity. To ensure that the work force comes on time at the work place, the employers have taken this measure which has a direct bearing on the manufacturing activity. At any rate it is an activity relating to business. 7. The appellants shall be eligible for the credit of rent-a-cab servic....