2013 (12) TMI 1436

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....llant 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 exact nature of the 'Rent-a-cab service' a....

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.... 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 learned consultant that the appellant wa....