2013 (2) TMI 190

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....the Respondent (s)       Per Dr. D.M. Misra.   1. This is an appeal filed by the Revenue against Order-in-Appeal No.16/BOL/2011 dated 22.02.2011. 2. Briefly stated the facts of the case are that the appellant had availed CENVAT Credit on the input service namely rent a cab operator service during the period from October, 2008 to June, 2009. Alleging that the sai....

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....vice as defined under Rule 2(l) of the CENVAT Credit Rules, 2004. Consequently CENVAT Credit on the said services was not admissible to the Respondent during the relevant period.   4. Ld.Authorized Representative for the Respondent submitted that the issue of eligibility of CENVAT Credit on the services namely rent a cab service is no more res integra as it has been decided by the Tribunal....