2013 (10) TMI 330

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....DGEMENT Per. Rakesh Kumar :- The only issue involved in these two appeals is as to whether the service of rent a cab availed by the appellant for bringing workers to the factory and dropping them back to their residence can be treated as input service under Rule 2 (l) of the Cenvat Credit Rules, 2004. In both the cases the Department being of the view that the rent a cab service availed by t....

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....peals have been filed. 2. Heard both the sides. 3. Shri Hemant Bajaj, Advocate, the learned Counsel for the appellant, pleaded that on the issue involved in this case, Hon'ble Karnataka High Court in the case of CCE, Bangalore -III vs. Stanzen Toyotetsu India (P) Ltd. Reported in [2011] 32 STT 244/12 and also in the case of CCE, Bangalore III vs. T.G. Kirloskar Automotive (P) Ltd. reported i....

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.... issue stands decided in favour of the appellant by the Tribunal as well as by the High Courts in a series of judgments, the appellant have a strong prima facie case in their favour. 4. Shri P.K. Sharma, the learned DR, reiterating the findings of Commissioner (Appeals) in the impugned order and citing the judgment of the Apex Court in the case of Maruti Suzuki Ltd. Vs. CCE, Delhi - III reporte....

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....idered the submissions from both the sides and perused the records. 6. I find that issue involved in this cases whether rent a cab service provided to the workers and employees of a factory to enable them to reach the factory in time, can be treated as input service for the purpose of Cenvat credit, has been decided in favour of the appellant by two Hon'ble High Courts Hon'ble Karnataka High Co....