2015 (5) TMI 1003

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..... l Appellant is in appeal against the impugned order denying input service credit on the following services namely; a) Outdoor catering services b) consultancy engineering services c) life insurance services d) recruitment services, e) tour and travel services f) car repair service and g) photography services. 2. Heard the parties. Considered the submissions. 3. To see admissibilit .....

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..... h Court of Bombay in the case of Ultratech Cement [2010 (260) ELT 369 (Bom)]. C) Life Insurance Services: On these services, Cenvat credit denied is of Rs. 4,29,591/- and appellant themselves have reversed the Cenvat credit of Rs. 4,79,466/- along with interest of Rs. 2,57,189/- and have not contested before and therefore the Cenvat credit on life insurance services is denied as not contested. .....

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..... t these cars have been used personally by the higher officials of the company. But Revenue has not been able to produce evidence in support of their contention, therefore I hold that appellant are entitled to take Cenvat credit on car services prior to 1.4.2011. G) Photography Service - The Cenvat credit of Rs. 3027/- has been denied to the appellant on the premise that these services have no ne .....

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