2015 (11) TMI 721

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....For the Respondent : M S Negi, AR (DR) ORDER Per: Rakesh Kumar: The appellant are manufacturers of motor vehicles chargeable to Central Excise duty. The only point of dispute is as to whether they would be eligible for Cenvat credit of service tax paid on Mandap Keeper service utilised for organising meetings with dealers, vehicle launch and other promotional activities and rent-a-cab ava....

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....or the appellant, pleaded that so far as eligibility for Cenvat credit of Mandap Keeper services is concerned, the issue stand decided in the appellant s favour by the judgments by the Tribunal in the cases of Tradex Polymers Pvt. Ltd. vs. CCE, Ahmedabad reported in 2011 (24) S.T.R. 82 (Tri.), Jaypee Rewa Plant vs. CCE, Bhopal reported in 2009 (16) S.T.R. 707 (Tri.), Idea Cellular Ltd. vs. CCE, Me....

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.... 2012 (277) E.L.T. 204 (Tri.), CCE, Jaipur II vs. J.K. Cement Works reported in 2009 (14) S.T.R. 538 (Tri.), and that in view of the above, the impugned order is not sustainable. 4. Shri M.S. Negi, the learned DR, defended the impugned order by reiterating the findings of the Commissioner. 5. We have considered the submissions from both the sides and perused the records. 6. So far as, the....

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....on of the employees from their residence to the factory and back, travel in connection with business meetings, visit to Government authorities and promotional activities etc. We find the question of eligibility of Cenvat credit in respect of rent-a-cab service also stands decided in favour of the appellants by the judgment in cases of CCE, Bangalore III vs. Stanzen Toyotetsu India (P) Ltd. (supra)....