2013 (9) TMI 552

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.... Shri Shanmuga Sundaram, Consultant JUDGEMENT In these appeals, the issue involved is CENVAT credit taken for service tax paid on rent-a-cab services. The respondent is a manufacturer. They had been using the services of rent-a-cab operators for enabling their officers to visit their vendors and the purchasers as also for other business activities. For service tax paid by rent-a-cab operator....

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....spat Vs CCE Raigad 2012 (277) ELT 218 (Tri.-Mumbai) wherein it has been held that nexus between service and manufacture should be established. 3. Opposing the appeal, the learned counsel for respondent submitted that if the activity was not in relation to manufacture, and other business activities, they would not have incurred expenses in their business accounts. The show cause notice issued di....

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....dence to disprove the claim of the assesse.The legal issue whether CENVAT credit can be allowed in respect of rent-a-cab service in relation to manufacture has been settled by the decision of Hon'ble Kartanaka High Court in CCE Vs Stanzen Toyotetsu India (P) Ltd. 2011 (23) STR 444 (Kar.). After knowing the decision of the Hon'ble Karnataka High Court, if the order was to be challenged, it should h....