2014 (1) TMI 98

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.... Per P.K. Das; 1. The applicants are engaged in the manufacture of steel casting. CENVAT credit was denied and demand was raised of Rs.18,66,451.00 along with interest and penalty, on the following input services namely:- (i) Management, Maintenance and Repair Service of helicopter owned by the company (ii) Rent-a-cab service and (iii) Management and Consultancy Service. 2. Heard bo....

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....inancial management and for taking policy of the decision of the company for which they collect fee and service tax has been paid and she submits that there is no separate agreement with the Chairman in this respect. 4. Considering the submissions made by both sides and also taking into account the previous order and particularly, a portion of expenses on Rent-a-Cab recovered from the employees....