2018 (6) TMI 1076

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.... Arjun Raghavendra, DC (AR) for the Appellant Shri M. Kannan, Advocate for the Respondent ORDER Per Shri Madhu Mohan Damodhar, After hearing both sides, we find that the issue involved in this appeal relates to denial of Cenvat Credit availed on Rent a Cab Service for the period April, 2006, to December, 2010. 11 Show Cause Notices had been issued to the respondents proposing recovery ....

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....ot restrict availment of credit on the said input service. Ld. Advocate also relies on the follow case laws: (i) Wipro Ltd. Vs. C.C.E., Pondicherry - 2018 (4) T.M.I. 967 - CESTAT Chennai (ii) C.C.E., Bangalore Vs. Tata Auto Comp Systems Ltd. - 2012 (27) S.T.R. 338 (Kar.) (iii) C.C.E., Chandigarh Vs. Federal Mogul Geotze (India) Ltd.- 2015 (39) S.T.R. 735 (P&H) 3. We f....

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....Canteen facilities for the employees. These services were not excluded prior to 01.04.2011. Mandap keeper services were availed to conduct the programs of the Company. The Courier services were availed for the dispatch of the goods upto the depot or to dispatch the goods directly to the customer's premises. It needs to be mentioned the period involved in regard to Courier service is prior to 01.04....