2020 (3) TMI 1499

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....lant Ms. Tamanna Alam, Authorised Representative for the respondent ORDER ASHOK JINDAL: The appellant is in appeal against the impugned order wherein cenvat credit on rent a cab service and various steel items used for fabrication of structures which are embedded to earth has been denied to the appellant. 2. The facts of the case are that the appellant are engaged in the manufacture....

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....as been received by the appellant on transportation of their employees for official purpose, the same is integral part of service as defined under Rule 2(l) of the Rules and the same is supported by the decision of this Tribunal in the case of Marvel Vinyls Ltd. vs. CCE, Indore- 2017 (49) STR 424 (Tri. Del.) which has been followed by this Tribunal in the case of Godawari Power and Ispat Ltd. vs. ....