TMI Blog2014 (8) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant is engaged in the manufacture of automobile parts. Taking a view that CENVAT credit availed by the appellants in respect of canteen services, Medi-claim Insurance, Car rentals, Air Ticketing, Mobile Phones, Residential telephone lines, facsimile, Xerox repair and Bus transport is inadmissible, proceedings were initiated which culminated in confirmation of the demand. The learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia (P) Ltd. - 2011 (23) S.T.R. 444 (Kar.)] b) CCE & ST, Bangalore Vs. M/s. Micro Labs Ltd. - 2011 (24) S.T.R. 272 (Kar.)] c) M/s. ABB Ltd. Vs. CCE & ST, Bangalore - 2009 (15) S.T.R. 23 (Tri.-LB)] We find that prima facie the appellant is eligible for the credit on various services referred to above. It was also submitted by the learned AR that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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