2013 (12) TMI 1436

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....R This application filed by the appellant seeks waiver of pre-deposit and stay of recovery against denial of CENVAT credit of Rs. 54,543/- on 'Rent-a-cab service' and ''Convention service' for the period from March to October 2009. On a perusal of the records and hearing both sides, I note that the lower appellate authority has stated that there was neither clarity nor consistency about the exa....

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....he CENVAT credit availed on 'Rent-a-cab service' is available on record and hence there is no way to ascertain the amount of CENVAT credit attributable to the transportation of food. As regards 'convention service', I find that a few employees of the appellant attended certain conventions to receive coaching and training in logistic management etc. during the material period. It is argued by the l....