2012 (11) TMI 1019

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....y, Adv For the Respondent: Mr. N. Jagadish, A.R. JUDGEMENT In this appeal filed by the assessee, the short question arising for consideration is whether, on rent-a-cab service and air travel agent's service, the appellant rightly availed CENVAT credit or not. It is the claim of the appellant that they used rent-a-cab service for transportation of their employees between the factory and p....

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....nd October 2010 to March 2011. He has also produced copies of the relevant orders-in-original viz. order-in-original Nos. 13 to 15/2012 dated 2/9/2012. 2. It is submitted by the learned Superintendent (A.R.) that there is no evidence of the rent a cab service having been used for transportation of employees in the aforesaid manner nor of air travel agent's service having been used by executives....

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....ransporting their employees between the factory and their residential locations, the requisite nexus exists between the service and the manufacture of excisable goods in the factory. Similarly, if the air travels were undertaken by the company's executives for business purposes, the necessary nexus between the service and the business activities of the appellant does exist. The show-cause notice d....