M/S Maruti Suzuki India Limited vs Cce, Delhi Iii on 14 May, 2015
We find the question of eligibility of Cenvat credit in respect of rent-a-cab service also stands decided in favour of the appellants by the judgment in cases of CCE, Bangalore III vs. Stanzen Toyotetsu India (P) Ltd. (supra), CCE, Bangalore III vs. Tata Auto Comp Systems Ltd. (supra), CCE & ST vs. Lupin Ltd. (supra), CCE, Bangalore I vs. Graphite India Ltd. (supra), CCE, Bangalore I vs. Bell Ceramics Ltd. (supra), CCE & ST, Raipur vs. HEG Ltd. (supra) and CCE, Jaipur II vs. J.K. Cement Works (supra).