2017 (11) TMI 1646

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....br>Dr. D.N. Panda, J. Shri Mehul Jivani, C.A., for appellant Shri V.R. Reddy, Assistant Commissioner (AR), for respondent ORDER: Appellant's claim is that service tax paid on rent-a-cab service availed was to transport its employees to the factory as well as to promote its business.  But credit of such tax was not allowed invoking sub-clause (B) introduced to exclusion clause unde....

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....as not proved by Revenue.  It does not appeal to common sense as to how a service recipient having no scope to know whether the motor vehicle was capital goods or not shall face adversity even though he has paid tax on the service of rent-a-cab availed. Accordingly on this count, appellant succeeds. 6. In respect of mediclaim, taking into consideration the appellant was a manufacturer, its....