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2018 (7) TMI 693 - CESTAT CHENNAIClub or Association Service - Held that:- Demand already held to be not payable by the Hon'ble High Court of Gujarat in the case of M/s. Sports Club of Gujartat Ltd Vs Union of India [2013 (7) TMI 510 - GUJARAT HIGH COURT] wherein by following the ratio laid down by the Hon'ble Jharkhand High Court in the case of M/s.Ranchi Club Ltd., Vs Chief Commissioner of Central Excise & Service Tax, Ranchi Zone [2012 (6) TMI 636 - JHARKHAND HIGH COURT ] the said entry under the “Club or Association Service” was held to be ultra vires - demand not sustainable. Penalty - Renting of Immovable Property Service - Held that:- Inasmuch as, the appellant has discharged the tax liability from the date of assent of the President to the Finance Act, 2012 as also by appreciating the fact that the litigation was going on in respect of the tax liability on Renting of Immovable Property, there are no reasons to impose any penalty upon the appellant - penalty set aside. CENVAT Credit - input services - Rent-a-Cab Service - Health Insurance Services - Air Travel Services - Held that:- The issues are no more res integra and stands decided in favour of the assessee by the various Tribunal decisions - reliance placed in the case of M/s. Sanmar Foundries Ltd. Vs Commissioner of Central Excise, Trichy [2016 (4) TMI 1069 - CESTAT CHENNAI] and M/s. Fiem Industries Ltd. Vs Commissioner of Central Excise, Chennai-III [2016 (3) TMI 1165 - CESTAT, CHENNAI] - credit allowed. Appeals are allowed.
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