2015 (1) TMI 294

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..... atable credit input services. As such, I set aside the impugned order and remand the matter to the original adjudicating authority for verification of the invoices / bills etc. and to decide the availability of Cenvat credit accordingly - Following decision of Hindustan Coca Cola Beverages (P) Ltd. vs. CCE Hyderabad [ 2009 (6) TMI 474 - CESTAT, BANGALORE], CCE, Vadodara vs. Haldyn Glass Gujarat Lt .....

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..... o of High Courts. 2. The appellants availed services of rent-a-cab tour operator and air travel agent etc. The lower authorities have held that such services cannot be held to be a cenvatable inputs services and have accordingly denied the credit. After examining the impugned order of Commissioner (Appeals), I find that the credit in respect of rent a cab services stand denied on flimsy ground .....

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..... an identical situation and has held that services availed to celebrate annual day function of the company which was attended by their employees and their family members constitute integral part of business activity and credit cannot be denied. 4. As regards the tour operator services, I find that the issues are no more res integra and stand settled by the decisions in the following cases: 1. .....

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