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2023 (5) TMI 891 - AT - Service TaxCENVAT Credit - availment and distribution of credit - Input services - insurance services - car hiring service - hotel services and air travel services - HELD THAT:- From the facts it is clear that the present show cause notice is in continuation of the show cause notices issued earlier and as noted also in the order of the original authority. Appeal against confirmation of the first three show cause notices was considered by the Tribunal M/S ULTRATECH CEMENT LTD. VERSUS COMMISSIONER OF CGST & CENTRAL EXCISE, MUMBAI EAST [2019 (3) TMI 2026 - CESTAT MUMBAI] Tribunal has observed that The above disputed services were used/utilized by the appellant for accomplishing the business purpose of ultimate manufacture of final products, removed from the factory on payment of appropriate Central Excise duty. All the disputed services are falling under the definition of input service for taking of Cenvat Credit of service tax amount paid thereon. The issue with regard to consideration of the disputed services as defined ‘Input Service’ is no more res integra in view of the decisions relied upon by the Ld. Advocate for the appellant. Therefore, as per the settled principal of law, denial of Cenvat Credit on this ground also is not sustainable. As the appeal in respect of the first three show cause notices have been allowed, these proceedings which are sequel to the earlier proceedings need also to be considered in the light of the above order and allowed. Appeal allowed.
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