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2019 (1) TMI 1642

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Full Text of the Document

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....pellant : Shri M. Kannan, Adv. For The Respondent : Shri L. Nanda Kumar, AC (AR) ORDER The issue involved in the above appeal is with regard to the disallowance of credit on Rent-a-Cab Service. On behalf of the appellant, the counsel Shri M. Kannan submitted that Rent-a-Cab Services were used for 'pick-up and drop‟ facility of the employees. Since these were used for the activity of....