2018 (11) TMI 822

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.... Shri L. Nandakukmar, AC (AR) for the Respondent ORDER The appellant has filed the above appeal against the order passed by Commissioner (Appeals) who has upheld the denial of CENVAT credit availed on rent-a-cab services during the period September 2009 to March 2010. 2. Brief facts are that the appellants are manufacturers of automobile parts and accessories and are availing CENVAT cre....

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....lant's factory. She relied on the judgments of the Hon'ble High Court of Karnataka in the case of Commissioner of Central Excise, Bangalore Vs. Tata Auto Comp Systems Ltd. - 2012 (277) ELT 315 (Kar.) and that of the Hon'ble High Court of Madras in the case of Commissioner of Central Excise Vs. Visteon Automotive Systems India Pvt. Ltd. - 2017-TIOL-57-HC-MAD-CX and also the decision of the Tribunal....