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M/s. Servall Engineering Works Pvt. Ltd. Versus CCE, Salem

2016 (5) TMI 889 - CESTAT CHENNAI

Allowability of service tax credit - Input credit relates to cell phone service availed, courier service as well as service of travel agent availed and telephone operator services - Held that:- so far as services related to cell phone, courier agency .....

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reon are allowed.

So far as travel agency service is concerned, appellant has not at all the explained the reason as to where such service was utilized and for what purpose and whether in relation to manufacture or not. Therefore, on this .....

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l Order No. 41717-41718 / 2015 - Dated:- 18-12-2015 - SHRI D.N. PANDA, JUDICIAL MEMBER For the Petitioner : Ms. D. Naveena, Advocate For the Respondent : Shri B. Balamurugan, AC (AR) ORDER It is submitted on behalf of the appellant that in both the a .....

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tax paid on telephone charges. 2. The appellant says that the use of the service of cell phone operator service, courier agency service as well as travel agency and telephone service provider are in relation to manufacturing as well as commercial act .....

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