2018 (7) TMI 678

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....s of the case are that the appellants are engaged in the manufacture of excisable goods falling under Chapter 73 of CETA, 1985 and availing Cenvat credit on inputs, capital goods and input services and utilizing the same for payment of duty on the final products. The department was of the view that 'Rent-a-Cab service availed by the appellants did not fall under the definition of input service in ....

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....us decisions laid down by the Hon'ble High Courts and Tribunal that these services are eligible for credit and prayed that the impugned order may be set aside. He relied on the following case laws in the case of CCE, Bangalore Vs. Tata Auto Comp. Systems Ltd. - 2012 (27) STR 338 (Kar.) and M/s. Wipro Ltd. Vs. CCE, Pondicherry - 2018 (4) TMI 967 -CESTAT-Chennai in support of his contentions. Since ....