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2017 (12) TMI 1645
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....A.R) ORDER The issue involved in the present case is whether the appellant is entitled for Cenvat credit on input service namely Rent-a-Cab service during the period 1-4-2013 to 28-2-2014. 2. Shri. MP Joshi, Ld. Counsel for the appellant submits that Rent-cab-service is necessary service for bringing the staff/employee to the factory therefore service is in or in relation to the manufacture of ....