2012 (8) TMI 835

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.... SDR The issue involved in this appeal falls within a narrow compass, the stay application and the main appeal itself taken up for final disposal with the consent of both sides. 2. The facts of the case are that the Show Cause Notice was issued for Cenvat Credit availed by the appellants on rent-a-cab as input service. The Revenue is of the view that on rent-a-cab service is not covered unde....

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....TR 177 and in the GTC Industries Limited the Hon'ble Bombay High Court held that if any amount of service provided is recovered from the employees, to the extent amount recovered, the assessee is not entitled for input service credit. As the issue involved is interpretation of the provisions, therefore, penalty is not warranted in the instant case. Accordingly, penalty is waived. But the appellant....