TMI Blog2018 (3) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... on air travel agents service is settled by the decision of the Tribunal in Steadman Pharmaceuticals (P) Ltd v. Commissioner of Central Excise, Chennai - III [2016 (7) TMI 590 - CESTAT CHENNAI], where it was held that when air travel was performed for the purpose of company business the Service Tax paid on the said air travel agent service is admissible as credit, the same principle is applicable f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - credit allowed. Other miscellaneous service - Held that: - an amount of ₹ 21,185/- was availed as credit of the tax paid on the sitting fees of Directors on ‘reverse charge basis’. It is well settled in law that tax discharged as ‘reverse charge’ can be availed as CENVAT credit - credit allowed. Credit availed for input service distribution - Held that: - it is the claim of the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r on remand. - APPEAL NO: E/87415/2015 - A/92207/2017 - Dated:- 13-10-2017 - MR. Shri C J Mathew, Member (Technical) Ms Anjali Hirawat, Advocate for appellant Shri KM D Souza, Assistant Commissioner (AR) for respondent Appellant is before the Tribunal against rejection of their appeal by the Commissioner of Central Excise (Appeals), Mumbai Zone - II in order-in-appeal no. CD/574/M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce by Commissioner of Central Excise, Chennai v. Fourrts (I) Laboratories Pvt Ltd [2012 (277) ELT 202 (Tri.-Chennai)]. It is also clear that rent-a-cab service and legal consultancy service are inputs within the meaning of rule 2(l) of CENVAT Credit Rules, 2004 with no justifiable ground for denying availment. As far as other miscellaneous service is concerned an amount of ₹ 21,185/- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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