2013 (9) TMI 552

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....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 operators, they had taken credit. The dispute rel....

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....-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 did not raise any factual dispute whether the u....