2017 (5) TMI 510

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..... spondent. ORDER [Order per: Sulekha Beevi, C.S.] 1. The above appeal is filed against the disallowance of credit on input services. 2. The appellant is engaged in the manufacture of engine valves and are availing the facility of CENVAT credit of duty paid on inputs, capital goods and service tax paid on input services. On information received by the department, that appellant is availing irreg .....

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..... US TRANSPORT   MAR, 2011 61299 3344 182 9835 6462 81122 APR, 2011 0 0 0 0 0 0 MAY, 2011 0 0 0 0 0 0 JUN, 2011 0 0 0 2606 0 2606 JUL, 2011 0 0 0 2175 0 2175 AUG, 2011 0 0 0 1123 0 1123 SEP, 2011 0 0 0 1864 0 2614 OCT, 2011 0 0 0 1814 0 1814 NOV, 2011 0 965 0 1748 0 2713 DEC, 2011 0 1323 0 2974 0 4297 TOTAL 61299 6382 18 .....

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..... 4/- prior to 01.04.2011. In regard to the services of mobile phone, he submitted that the services were availed for the purpose of mobile phones used by the employees in the course of the employment/business. That therefore, the said services are eligible for credit. 4. The Ld. AR Sh. Arun Kumar reiterated the findings in the impugned order. He submitted that the authorities below have rightly re .....

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..... mpany. There is no dispute that the charges for canteen as well as bus transport has been paid on such charges by the appellant company and also that the service tax has been paid by the appellant company. The invoices with regard to all these services have been issued in the name of the appellant company. The department has not adduced any evidence to the effect that such cost was incurred by emp .....

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..... of Rs. 2,288/-. The credit availed by the appellant on car rental services prior to 01.04.2011 to the tune of Rs. 3,344/- is eligible for credit. 6. From the foregoing discussions, I hold that appellant is eligible for credit on canteen services, air ticketing services, mobile phones, bus transport and car rental services availed prior to 01.04.2011. Thus impugned order is modified to the extent .....

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