TMI Blog2017 (8) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order dated 24.1.2014 passed by the Commissioner (A) whereby the Commissioner (A) has allowed the CENVAT credit in respect of rent-a-cab service and catering service and denied CENVAT credit in respect of civil structure and architectural services pertaining to construction and pest control/gift/pandal and shamiana/landscape and gardening/club membership/guest house expenses, air travel services. 2. Briefly the facts of the case are that the appellants are engaged in the manufacture and clearance of excisable goods viz., ball bearings and roller assembly falling under Chapter Sub-heading 84821011 and 84859000 respectively of the first Schedule to Central Excise Tariff Act, 1985 and are also availing benefit of CENVAT credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same has been passed by misconstruing the definition of h input service' as provided in Rule 2(l) of CENVAT Credit Rules (CCR), 2004, He further submitted that CENVAT Credit has been wrongly denied in respect of few input services on account of lack of nexus which is contrary to the binding judicial precedents on the same issue. He further submitted that the construction services are specifically mentioned in the definition of 'input service' as prevailing during the impugned period and therefore, the credit of service tax paid on such services is eligible. He further submitted that assessee is engaged in manufacturing and trading of ball and roller bearings. The assessee has constructed a building adjacent to the said factor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nents India P. Ltd.: 2015 (40) STR 41 (P H) Mirra Mirra Industries: 2016 (12) TMI 15 3. Pest Control Hindustan Coca-Cola Beverages Pvt. Ltd.: 2010-TIOL-CESTAT-BANG. 4. Pandal Shamiana Toyota Kirloskar Motor Pvt. Ltd.: 2011 (24) STR 645 (Kar.-HC) Jaypee Rewa Plant: 2009 (16) STR 707 (Tri.-DeI.) 5. Garden Maintenance Toyota Kirloskar Motor Pvt. Ltd.: 2016 (46) STR 69 (Tri-Bang.) M/s. Grasim Industries Ltd.: 2015-TIOL-2018-CESTAT-MAD. 6. Guest House Expenses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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