2014 (3) TMI 282

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....ok Jindal: The appellant is in appeal against the impugned order wherein input service credit on rent-a-cab service has been denied for the period 09.12.2011 to 29.03.2012 on the premise that same does not qualify as per Rule 2(l) of CENVAT Credit Rules, 2004 as amended. 2. The brief facts of the case are that appellant have taken the service for supply of manpower and M/s. Sanjay Services r....

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....rges were part of manpower services. Therefore they have correctly taken the credit of transportation of employees to their factory. It is only a mistake apparent on record that this transportation of employees to their factory was not permitted as part of manpower supply service. Therefore credit be allowed. 4. On the other hand, ld. AR opposed the contention of the counsel and submits that tr....

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....ion of the counsel is not acceptable that transportation of employees is part of manpower supply. Therefore in the absence of concrete evidence by the appellant the input service credit is denied. Further, I find that there was no intention of the appellant to avail inadmissible, credit. Therefore penalty under Section 11AC is not warranted. Further, I find that the show cause notice has been issu....