2018 (10) TMI 828

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....S. Govindarajan, AC (AR) ORDER This appeal is filed by the assessee challenging the Order-in-Appeal No. 102/2017 dated 04.09.2017 passed by the Commissioner of G.S.T. & Central Excise (Appeals-I), Chennai, wherein the Commissioner (Appeals) has rejected the appeal and thereby confirmed the finding of the adjudicating authority holding that the input service is not eligible in terms of Rule 2(l) ....

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....pported the findings of the lower authorities. 3.2 He further submitted that the appellant being a manufacturer, Rent-a-Cab facilities was used for the outward transport services and therefore, the issue falls squarely within the definition of Rule 2(l) for the reason that the same could not have been used in or in relation to the manufacturing activity of the appellant. 3.3 He further contended....

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....gh Court in the case of CCE V. Stanzen Toyotetsu India (P) Ltd. reported in 2011 (23) STR 444 (Kar.) = 2011-TIOl-866-HC-KAR-ST. The Karnataka High Court while dealing with the issue in respect of outdoor catering services and other services, also dealt with the issue in respect of rent-a-cab services and held as follows : "13. Rent-a-Cab service is provided by the assessee to these workers to re....

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....d the issue that the Cenvat Credit has been properly availed in respect of outdoor catering services and rent-a-cab services. 24. In an identical circumstance, this Court dealt with the issue in respect of outdoor catering services by following the above-said decisions in a batch of appeals in C.M.A. Nos. 2 of 2010 batch and vide judgement dated 13.02.2015 held the issue in favour of the assesse....