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2016 (11) TMI 858 - AT - Central ExciseDenial of CENVAT credit - various input services - Held that - accommodation services convention service design services mandap keeper services works contract services interior decorator services restaurant services public relations services and general insurance service were allowed by the adjudicating authority vide Order-in-original dt. 30/06/2016 for the subsequent period. Further in respect of air travel services and other services in the appellant s own case the Commissioner(Appeals) vide order No. 124&125/2013 dt. 15/11/2013 has allowed the credit. The learned counsel has also relied upon the judgment rendered in the case of M/s. Reliance Industries Ltd. Vs. CCE&ST LTU Mumbai 2016 (8) TMI 123 - CESTAT MUMBAI wherein the co-ordinate Bench of the Tribunal has allowed the credit on all the services which are in dispute in the present case. It has also to be mentioned that the Department has no case that the services were used for personal consumption of any employee of the appellant. In view thereof following the view taking in the above decisions I hold that the denial of credit is unsustainable.
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