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2016 (11) TMI 858

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..... the case of M/s. Reliance Industries Ltd. Vs. CCE&ST, LTU, Mumbai [2016 (8) TMI 123 - CESTAT MUMBAI] wherein the co-ordinate Bench of the Tribunal has allowed the credit on all the services which are in dispute in the present case. It has also to be mentioned that the Department has no case that the services were used for personal consumption of any employee of the appellant. In view thereof following the view taking in the above decisions, I hold that the denial of credit is unsustainable. - Appeal No.E/23451/2014 - FINAL ORDER No.A/30859/2016 - Dated:- 22-9-2016 - Ms. Sulekha Beevi, C.S., Member(Judicial) Shri B. Seshagiri Rao, Advocate for the appellant. Shri Guna Ranjan, Superintendent(AR) for the respondent. (Order p .....

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..... Director's Sitting Fees reimbursement 4,83,580 5. Design services 1,98,737 6 Mandap Keeper 1,79,029 7. Works Contract Services 4,06,735 8. Event management 39,622 9. Foreign Exchange Broker 7,513 10. Interior Decorator Services 78,587 1 1 . Restaurant Service 20,026 1 2. Banquet Service 540 .....

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..... service were allowed by the adjudicating authority vide Order-in-original dt. 30/06/2016 for the subsequent period. Further in respect of air travel services and other services in the appellant's own case, the Commissioner(Appeals) vide order No. 124 125/2013 dt. 15/11/2013 has allowed the credit. The learned counsel has also relied upon the judgment rendered in the case of M/s. Reliance Industries Ltd. Vs. CCE ST, LTU, Mumbai [2016-TlOL-2392-CESTAT-MUM] wherein the co-ordinate Bench of the Tribunal has allowed the credit on all the services which are in dispute in the present case. It has also to be mentioned that the Department has no case that the services were used for personal consumption of any employee of the appellant. In vie .....

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