2014 (7) TMI 894

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....K Singh This appeal is preferred by the Department against Order-in-Appeal No. 664/SVS/PKL/2013 dated 13.12.2013 in terms of which the appellate authority allowed cenvat credit of the service tax paid on rent-a-cab service during the period October, 2009 to September, 2010. 2. Learned Jt. CDR points out that on similar issue for a different period an earlier appeal No. ST/688/2009-CU (DB) ag....

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....ntenance/ installation, repair and technical inspection of exchanges and its network which can be verified from the logbooks maintained by them. Further, they have also submitted that they have their own vehicles for attending the official work for their officers who do not use the hired vehicles for attending office. I find that these services are closely related to the providing of output servic....

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....y make the impugned credit admissible. In the grounds of appeal submitted by the Department they have merely stated that the impugned cabs were not exclusively used for the purpose of maintenance etc. but have not given any evidence to that effect. The Commissioner (Appeals) also observed that Revenue had not given any evidence contrary to the submissions of the appellants. Learned Advocate referr....