2017 (7) TMI 1162

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....three appeals are being disposed of by a common order as the issue involved in all the appeals is identical. 2. The appellants who are engaged in the manufacture of Aluminium Dye castings, availed Cenvatt credit of service tax paid on Rent a Cab service and Aviation Service availed and utilized by them in the ordinary course of their business. The Revenue has denied such credit on the groun....

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....9 (13) STR 692 (Tri.-Mum.). 3.3 However, the Ld. AR submits that the appellants have not established that rent a cab services and aviation services were used by them in connection with their business. I find no merit in the contention of the Ld. AR, in as much as the appellants have taken a categorical stand before the adjudicating authority that to meet the business exigencies they hired charter....