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M/s. Health India Medical Services Pvt. Ltd. Versus Commissioner of Service Tax, Mumbai

2016 (6) TMI 280 - CESTAT MUMBAI

Allowability of Cenvat credit - Rent-a-cab and Air Travel Agent Service - services used for employees benefit - Held that:- Rent-a-cab service and Air Travel Agent service though used by employees of the appellant but undisputedly for the performance of the appellant company s business. Therefore, both the services are input service. This Tribunal in the various judgments cited by the Ld. Chartered Accountant allowed the Cenvat Credit in respect of both the services. I am also convinced with the .....

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dit was admissible. As per my above discussion, and the settled legal position, the appellants are entitled for the Cenvat Credit in respect of Rent-a-cab and Air Travel Agent services. - Decided in afvour of appellant - Appeal No. ST/87299/2015 - A/87243/16/SMB - Dated:- 22-3-2016 - Shri Ramesh Nair, Member (Judicial) Shri Sunil Gabhawala, C.A. for Appellant Shri A.B. Kulgod, Asstt. Commr. (A.R) for respondent ORDER Per Ramesh Nair The appeal is directed against Order-in-Appeal No. SR/37/ST-I/2 .....

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nt-a-cab and Air Travel Agent Service. The show cause notice was issued proposing disallowance of the Cenvat Credit on the ground that both these services are used for employees benefit. In the adjudication, the demand of Cenvat Credit on these two services have been confirmed. Aggrieved by the Order-in-Original the appellants filed appeal before the Commissioner (Appeals), who upholding the original order rejected the appeal of the appellant, therefore the appellant is before me. 3. Shri Sunil .....

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owed : (i) Commissioner of C.Ex. Bangalore-I Vs. Interplex Electronics India Pvt. Ltd. 2015 (39) S.T.R. 578 (Kar.) (ii) Commissioner of C. Ex., Bangalore-III Vs. Stanzen Toyotetsu India (P) Ltd. 2011 (23) S.T.R. 444(Kar.) (iii) Commissioner of C.Ex., Bangalore-III Vs. Tata Auto Comp Systems Ltd. 2012 (27) S.T.R. 338 (Kar.) (iv) Commissioner of Central Excise, Bangalore-I Vs. Graphite India Ltd. 2012 (27) S.T.R. 130 (Kar.) (v) Commissioner of Central Excise, Bangalore-I Vs. Bell Ceramics Ltd. 201 .....

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f Air Travel Agent in the following judgments the Cenvat Credit has been allowed: (i) Commissioner of Central Excise, Delhi-III Vs. Mindarika Pvt. Ltd. 2015 (39) S.T.R. 309 (Tri.-Del.) (ii) Innovasynth Technologies (I) Ltd. Vs. Commissioner of C.Ex., Raigad 2015 (38) S.T.R. 1232 (Tri.-Mumbai) (iii) Goodluck Steel Tubes Ltd. Vs. Commissioner of C.Ex., Noida 2013 (32) S.T.R. 123 (Tri.-Del.) (iv) Delphi Automotive Systems Pvt. Ltd. Vs. Commr. of S.T., Bangalore 2015 (37) S.T.R. 522 (Tri.-Bang.) (v) .....

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