TMI Blog2010 (7) TMI 1111X X X X Extracts X X X X X X X X Extracts X X X X ..... v. For the Respondent : T.H. Rao, SDR, Jyoti Balasundaram: Credit of service tax has been disallowed on (a) Car Insurance Policy (b) Baggage Cover Policy (c) Cash Transit Insurance (d) Executives Club Expenses (e) Outstation Travel Services and (f) Hotel Services for Executives. The amounts involved are (a) ₹ 37,697/- (b) ₹ 204/- (c) ₹ 77/- (d) ₹ 68/- (e) &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise, Indore [2010 (17) S.T.R.128 (Tri.-Del.) credit of service tax paid on 'Outstation Travel Services' has been held to be admissible. Following the ratio of these two decisions cited supra, I set aside denial of credit of ₹ 37,697/- and ₹ 17,444/- and allow the appeal. The Revenue is in appeal against extension of credit of service tax paid on (i) Group Mediclaim Policy, Dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;s Larger bench decision in Commissioner of Central Excise, Mumbai vs GTC Industries Ltd. [2008 (12) S.T.R.468 (Tri.-LB)]. Credit of tax paid on 'Cab Services' is also accepted to be admissible in the light of Tribunal's decisions in Commissioner of Central Excise, Nasik vs Cable Corporation of India Ltd. [2008 (12) S.T.R.598 (Tri.-Mumbai)] and T.G. Kirloskar Automotive Pvt. Ltd. vs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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