2016 (11) TMI 244

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....uthorised Representative ORDER Heard both sides. 2.  These three appeals are filed by the Revenue against OIA-426-428/364-366/RAJ/2009/COMMR-A-/RAJ dt 19/05/2009 passed by the Commissioner of Central Excise, CUSTOMS (Appeals) RAJKOT. 3.  The facts of the case, in brief, are that the Respondents are  during the relevant period providing taxable service viz. 'Telephone Service' an....

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....their appeals partly by allowing 20% of CENVAT Credit and reducing   the  demand from   Rs. 9,54,887/-,  setting aside the demand on rent-a-cab service & Cleaning service, and penalty in all cases. Aggrieved by the same, the Revenue is in appeal. 4.  The Ld AR for the Revenue submits that 'Rent a Cab' Service and Cleaning Service do not fall under the category o....