JAYPEE REWA PLANT Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) COMMON issue is involved in both the applications and, therefore, both the applications are taken up together for disposal.

(2.) IN the case of Rent -a -Cab Services, it has been observed that the Applicants have not submitted any evidence that the said Cabs are used by their officials and for the marketing of their products only.

(3.) LD . Advocate submits that the Applicants produced the evidence be -e Commissioner. Ld. Advocate also drew the attention of the Bench to the reply of the show cause notice, wherein it is stated that the Service Tax Credit availed and distributed by RNO H.O. of the Applicants have been distributed on the basis of challan.