‘Rent-a-cab service’ for transportation of staff from railway station to container freight station run by assessee is eligible input service

CESTAT, MUMBAI BENCH Allcargo Global Logistics Ltd. Versus Commissioner of Central Excise, Raigad Order Nos. A/273/2012/SMB/C-IV & S/452/2012/SMB/C-IV Application No. ST/STAY/1258 OF 2012 Appeal No. ST/382 OF 2012 SEPTEMBER  7, 2012 ORDER 1. The appeal and stay application are directed arising out of Order-in-Appeal No. US/206 & 207/RGD/2012 dated 30.03.12 passed by the Commissioner of Central Excise (Appeals), Mumbai II. 2. The issue relates to eligibility to CENVAT credit of the service tax paid on ‘rent-a-cab service’ for transportation of staff from th...