2019 (6) TMI 123

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....s for appellant Shri M K Sarangi, Joint Commissioner (AR) and Shri MP Damle, Assistant Commissioner (AR) for respondent ORDER Per: C J Mathew This appeal lies against order-in-original no. 24/ST/RN/Idea/M-II/13-14 dated 24th February 2014 of Commissioner of Central Excise, Mumbai - II and pertains to the entitlement to CENVAT credit of tax paid on 'rent-a-cab service', 'club and associ....

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.... workforce was not acceptable. Reliance is placed on the decision of the Tribunal in PTC Software (India) Pvt Ltd v. Commissioner of Central Excise, Pune - II [2014 (35) STR 632 (Tri. Mumbai)] and the decision of the Hon'ble High Court of Karnataka in Commissioner of Central Excise, Bangalore - II v. Millipore India Pvt Ltd [2012 (26) STR 514 (Kar.)]. 3. As far as 'club and association service'....

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...., the conclusion arrived at in the impugned order may require a fresh ascertainment. Likewise, the contention that the payments made for 'rent-a-cab service' pertain to the period prior to the amendment in the definition of 'inputs' under CENVAT Credit Rules, 2004 has not been considered by the original authority. This is particularly relevant as the appellant had made a submission that the CENVAT....