TMI Blog2017 (7) TMI 1239X X X X Extracts X X X X X X X X Extracts X X X X ..... Agent’s Service - Insurance Policy for the factory building, Plant Machinery. Held that:- The Cenvat credit availed on service tax paid on input services, namely, Renting of Immovable Property Service, Insurance Premiums in relation to factory buildings, Courier Service, Advertisement Service, Accounting Service, Share Registry Service and Air Travel Agent’s Service etc., are held to be input s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise, Customs and Service Tax-Surat-II. 3. The limited issue involved in the present case for determination is: whether the appellant are entitled to Cenvat credit of ₹ 20,63,504/- of service tax paid on various services. 4. The Ld. Chartered Accountant for the appellant submits that out of the total credit of ₹ 20,63,504/-, the appellant fairly accept that credit of &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following cases:- (i) Renting of Immovable Property Service Carrier Air Conditioning Refrigeration Ltd. Vs. CCE,Delhi 2016 (41) STR 824(Tri.-Chan.) (ii) Chartered Accountants Service Share Registry service - Adani Port Special Economic Zone Vs. CST Ahmedabad 2016 (42) STR 1010(Tri.- Ahmd.) (iii) Repairs and Maintenance Service - Semco Electric Pvt. Ltd. Vs. CCE, PUNE-I 2012 (276) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice and Air Travel Agent s Service etc., are held to be input service within the definition of Rule 2(l) of CCR,2004 and admissible to credit in the afore cited judgments of this Tribunal. The CENVAT Credit amount of ₹ 2,38,560/- has been accepted as inadmissible accordingly the same is recoverable with interest and penalty is reduced accordingly to ₹ 25,000/-. The impugned order is m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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