TMI Blog2018 (4) TMI 1385X X X X Extracts X X X X X X X X Extracts X X X X ..... CCR 2004 - credit allowed - appeal allowed - decided in favor of appellant. - E/85604, 85605/2017 - A/92283-92284/2017 - Dated:- 15-12-2017 - Shri Ramesh Nair, Member (Judicial) Shri Mehul Jivani, C.A. for Appellant Shri Deepak Chavan, Supdt. (A.R) for respondent The issue involved in this case is that whether appellant is entitle for Cenvat credit in respect of services namely Even Management Service, Advertisement Service, Tour Operator Service, Coaching and Training Service, Legal Consultancy Service, Travel Agent Service and SIAM Statistical service. 2. Shri. Mehul Jivani, Ld. CA appearing on behalf of the appellant submits that all these services are either covered under the main part of the definition of input s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (35) S. T.R. 384 (Tri. Bang)] (ii) Gateway Terminals(l) Pvt Ltd Vs. Commissioner of C. Ex. Raigad [2015 (39) S.T.R. 1027 (TH. Mumbai)] (b) Advertisement Service (i) HCL Technologies Ltd Vs. Commissioner of Central Excise, Noida [2015 (40) S.T.R. 369 (Tri. Del.)] (ii) Honda Motorcycle Scooter (T) Pvt Ltd Vs. Commr. of C Ex Delhi -III [2016 (45) S.T.R. 397 (Tri. Chennai)] (iii) Greaves Cotton Ltd Vs. Commissioner of C. Ex. Chennai-Il IV [2015 (37) S.T.R. 395 (Tri. Chennai)] (c) Tour Operator Service (i) Mahindra casting Ltd [2016(41) S.T.R. 831(TH. Mum)] (ii) Savita Oil Technology Ltd [2014-TIOL-114-CESTAT MUM (d) Coaching Training (i) M/s. Alliance Global services. IT India Pv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice: Use: Advertisement of the brands at Racing event organized at Chennai Coimbatore by M/ s. Honda Motorcycle and scooter India Pvt Ltd. Service is in relation to advertisement and covered under inclusion clause of Rule 2(1). (iv) HCL Technologies Ltd Vs. Commissioner of Central Excise, Noida [2015 (40) S.T.R. 369 (Tri. Del.)] (v) Honda Motorcycle Scooter (I) Pvt Ltd Vs. Commr. Of C Ex. Delhi-III [2016 (45) S.T.R. 397 (Tri. Chennai)] (vi) Greaves Cotton Ltd Vs. Commissioner of C. Ex. Chennai-II IV [2015 (37) S. T.R. 395 (Tri. Chennai)] (j) Tour Operator Service: Use: Tour operator service required for the Europe Trip arranged for distributors of the products as a target incentive. (iii) Mahindra casting Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X
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