2013 (7) TMI 673

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....er-in-Appeal No. Commr. (A)/184/VDR-II/2011, dt.29.04.2011. 2. Heard both sides. 3. After filtering the unnecessary details, the issue involved in this case is that the respondent was availing CENVAT Credit of Service Tax paid on rent-a-cab service availed by them during the period 2007-2008 and 2008-2009 for transportation of their employees from the residences to the factory premises and back.....

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....roduce a copy of judgment of this Bench in the case of CCE Surat Vs Heubach Colour Pvt.Ltd. Final Order No. A/726/WZB/AHD/2012, dt.25.05.2012, wherein in an identical issue, Revenue had come in appeal and Revenue's appeal was rejected. 7. I find that the issue is no more res-integra. Ld. Counsel was correct in bringing to my notice that this Bench has taken a view in favour of the assessee, by re....