2017 (7) TMI 1239

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..... dent : Shri S. K. Shukla, Authorised Representative JUDGMENT Per : Dr. D. M. Misra Heard both sides. 2. This is an appeal filed against OIA No. CCESA-VAD-APP-II-SSP-101-2014-15 dated 10/03/2015 passed by Commissioner (Appeals) of 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 Cenv .....

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..... ice of Rs. 4,628/- and Insurance Policy for the factory building, Plant Machinery amounting to Rs. 3,77,340/-, are admissible to them in view of the decisions of this Tribunal in the 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 serv .....

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..... nput 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 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 .....

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