2018 (5) TMI 773

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.... Wadhwa: Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. 2. After hearing both the sides, I find that the respondent was availing rent-a-cab services and were taking the Cenvat credit of service tax paid on the same. Proceedings were initiated against the appellant proposing to deny the credit availed by them during the period July 2014 ....