2013 (7) TMI 340

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....The appellant is a manufacturer of excisable goods and availed benefit of CENVAT Credit Scheme. In the instant case, CENVAT credit taken on the following input services namely,    (i) Management, Maintenance and Repair Service of Helicopter owned by the company    (ii) Rent-a-Cab Service and    (iii) Management and Consultancy Service are disputed. 2.1 Rev....

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....se of Management Consultancy Service, the Revenue was of the view that they had no knowledge as to when such type of consultancy service was provided to the company and for what purpose. 3.1 Arguing for the applicant, the learned counsel for the applicant points out that Management, Maintenance and Repair Service and Management Consultancy are services specified under Rule 6(5) of the CENVAT Cr....

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....ices is in relation to other companies is without any basis. He argues that since their company is responsible to the shareholders they cannot be paying for services rendered to other companies. 4.1 Opposing the prayer, the learned AR for Revenue submits that the appellant failed to produce evidence that the helicopter was used for business purposes only. Further, it appears that the helicopter....

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....od condition is part of the business of the appellant. The company would have invested in the helicopter because it was needed for their business activity and it also saves the precious time of its Managing Director which is essential for the appellants business. 5.2 In the case of Rent-a-Cab Service, where money has been recovered from the employees, prima facie there is no reason to claim CEN....