TaxTMI 
TaxTMI 
2009 (4) TMI 141
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....t. CDR, for the Respondent. [Order]. - This appeal has been filed against the rejection of Cenvat credit on service tax paid on storage and warehousing services, security agency services and manpower recruitment and supply services and courier services and on photocopying of documents service. 2. Ld. Chartered Accountant on behalf of the appellants submitted that the service tax on godown an....
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....d not produce evidence to show that raw materials were stored or warehoused in the godown in respect of which above services were provided. He submits that Commissioner has travelled beyond the scope of the show cause notice. As regards car rental services, he submits that factory is located at a corner of industrial estate and for fulfillment of various statutory obligations, getting their produc....
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....anded to Commissioner (Appeals) for verification of facts. 3. I have considered the submissions made by both the sides. As regards storage and warehousing services, credit has been denied on the ground that services provided by M/s. Mihir agency do not fall under the category of storage and ware housing services. The fact that in case of credit on input excise credit or service tax credit if th....
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....e other hand, appellants have cited several decisions of the Tribunal in support of their contention that raw materials were stored in the warehousing permission had been taken for storing, in such situation, credit is admissible. Not only Tribunal decisions but also press note issued by the Ministry in 2004, copy of which has been placed before me supports their view. As regards car rent services....