2016 (11) TMI 244

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....ntant For Revenue : Shri L Patra, Authorised 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 providi....

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....ssioner (Appeals), who in turn,  allowed 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 C....

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....defined under Rule 2(l)  of the Cenvat Credit Rules 2004 in view of the judgment of this Tribunal  in the case of Hindustan Zinc Ltd.'s case and also the cleaning services are incurred in cleaning the Telephone  exchanges for providing  the  telephone service, hence eligible to credit. Further, I find that the  the Ld. Commissioner (Appeals) has rightly held  tha....