TMI Blog2012 (10) TMI 932X X X X Extracts X X X X X X X X Extracts X X X X ..... stan Coco Cola Beverages Pvt. Ltd. -[2010 (4) TMI 323 - CESTAT, BANGALORE], are relevant. In respect of Car hire services, Haldyn Glass Gujarat Ltd.[2009 (1) TMI 188 - CESTAT, AHMEDABAD] is relevant and in respect of Mobile Services, the decision in the case of Indian Rayons & Industries, [2006 (8) TMI 7 - CESTAT, MUMBAI], is relevant - appellant is not able to provide actual expenses incurred and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2008 on the Canteen Services, Air Travel Agent, rent-a-cab, vehicle maintenance and mobile phones. It was also noticed that the appellant had taken service tax credit of Rs.98,093/- during the period from January, 2009 to November, 2009 on aforesaid services. The department took a view that these services cannot be considered as input services used in or in relation to manufacture of finished good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for Cenvat Credit and the impugned order is required to be sustained. 4. After considering the submissions and going through the records, I find that in respect of Air Travel services, the decision in the case of Dr. Reddy s Lab Ltd., 2010(19)-STR-71-Tri.-Bang., and in respect of vehicle maintenance, the decision in the case of Hindustan Coco Cola Beverages Pvt. Ltd. -2010(19)-STR-356-(Tri.-Bang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deducted to calculate the benefit of cenvat credit available. 6. The learned Advocate for the respondents submitted that the person who was handling this work during the relevant period covered by 2 show-cause notices has left the company. Despite several efforts, the company could not calculate the actual amount incurred as expenses by them for providing canteen services. He, however, submits ..... X X X X Extracts X X X X X X X X Extracts X X X X
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