TMI Blog2017 (7) TMI 1162X X X X Extracts X X X X X X X X Extracts X X X X ..... of credit in respect of rent a cab service was subject matter of the Tribunal in the case of M/s. Marvel Vinyls Ltd. Vs. CCE, Indore [2016 (11) TMI 1126 - CESTAT NEW DELHI] and it was held that the same would be available to the assessee using such services in the course of their business - credit allowed. Aviation Service - The payments of the said services have been made by the Company and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ordinary course of their business. The Revenue has denied such credit on the ground that after the amendment to the definition of Rule 2(l) of Cenvat Credit Rules, 2004, under exclusion clause such services cannot be held to be cenvatable input services. 3.1 After hearing both sides, duly represented by Shri. G. Viswanathan, Ld. Advocate and Ld. AR Shri A. Cletus, ADC, I find that the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the adjudicating authority that to meet the business exigencies they hired chartered flights for senior management to client meetings across India and for other business visits. The said contention of the appellant was not rebutted by the authorities below. Otherwise also I find that the payments of the said services have been made by the Company and these facts leads to inevitable conclusion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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