Service Tax – CENVAT Credit – ‘Rent-a-cab’ service utilized for transportation of food articles from centralized canteen to current factory premises

‘Rent-a-cab’ services utilized by the appellants for transportation of food articles from centralized canteen to appellant’s current factory premises needs to be gone into in detail, which can be done only at the time of final disposal of the appeal. On a specific query from the bench, the authorized representative submits that the amount involved is approximately Rs. 8,000/-.

In view of this, in my considered opinion, the applicant needs to be put to some condition for hearing a

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