2012 (6) TMI 855

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.... by respondent in the two appeals E-25 & 26/2010, states that the appeals were heard on 30-1-2012 and order was pronounced to the effect that the appeals filed by Revenue were rejected. But the final order which was issued has no relevance to the facts of the case and hence need rectification. 2. I have heard both sides in the matter. 3. There is no dispute in the facts that the appeals were heard on 30-1-2012 and the decision was pronounced to the effect that the appeals filed by Revenue were rejected. 4. On the same day there were other appeals involving the same issues already decided and the Personal Secretary who was taking the dictation was instructed in Court to modify the dictation given in those cases to the....

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....nbsp;   Rent-a-cab services (b)     Insurance charges (c)     Courier Services. 3. Revenue was of the view that the above services were utilized outside the factory and hence did not have any nexus with manufacturing activity and hence they could not be considered as "input services" within the meaning of the definition of input services as defined at Rule 2(l) of Cenvat Credit Rules, 2004. Therefore, show cause notices were issued initiating proceedings for denial of such Cenvat credit and recovery of excise duty paid using such credit. The adjudicating authority dropped the demands for duty amounts of Rs. 1,54,298/- and Rs. 1,94,312/- for the two different p....