TaxTMI 
TaxTMI 
2018 (5) TMI 767
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.... Saini, Authorized Representative (DR) - for the Respondent. Per. S.K. Mohanty :- Denial of Cenvat credit of service tax paid in respect of various taxable services namely GTA, outdoor catering, rent a cab, telephone is the subject matter of present dispute. 2. The learned Advocate appearing for the appellant submits that in respect of GTA service, the disputed period is from 2005- 2006 t....
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....l in the case of Hindustan Coca Cola Beverages Pvt. Ltd. vs. CCE, Hyderabad reported in 2017 (49) S.T.R. 88 (Tri. - Hyd.). 2.2 As regards bus hiring and rent-a-cab services, the learned Advocate submits that the said services were used for to and fro movement of employees to attend to the work on time, without causing any hindrance in the smooth operation of the manufacturing activity. Thus, sh....
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....finding recorded in the impugned order and further submits that w.e.f. 01/04/2011, the appellant had availed the Cenvat credit on bus service, outdoor catering service and telephone service, by considering itself as the service provider of those services. Thus, he submits that since the amount towards those services were recovered from the employees under invoice, the said services should not be c....
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....it on such service. With regard to outdoor catering, bus hiring, rent-acab service and telephone services, I find that this Tribunal in the case of Hindustan Coca Cola Beverages Pvt. Ltd. vs. CCE, Hyderabad (supra), Godawari Power & Ispat Ltd. vs. CCE, Raipur (supra) and Rajratan Global Wire Ltd. vs. CCE, Ujjain, M.P. (supra) has allowed the Cenvat credit of service tax paid on those services, hol....