2018 (9) TMI 895

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....pondent ORDER The brief facts are that M/s. Sungwoo Gestamp Hitech India Ltd., the appellants herein are engaged in the manufacture of 'Automobile Parts and Seats parts" and are availing Cenvat credit on inputs, capital goods and input services. On verification of records it was found that the appellant had availed 'Rent-a-Cab' services for the staff/employees working in the office/factory. ....

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....t, but set aside the penalty imposed by the adjudicating authority. Aggrieved by the same, the appellant is before this forum. 2. Heard Ms. P. Srija, Ld. Advocate for the appellant and Shri R. Subramaniyam, AC (AR) for the Revenue. 3. It was argued by the Ld. Advocate for the appellant that Cenvat credit was denied on Rent-a-Cab services that was availed for transportation of staff/employees....

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.... support of her contentions. 3. On behalf of Revenue, Ld. AR supported the impugned order. 4. Heard both sides and perused the records. 5. On perusal of the decision of the Tribunal in the case of Capsugel healthcare Ltd. (supra) relied on by the Ld. Advocate, it is seen that the Tribunal followed the decision of the Hon'ble High Court of Bombay in the case of Ultratech Cement Ltd. - 2010....