TMI Blog2018 (12) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... ut services and credit is admissible. Rent-a-cab - Held that:- On perusal of invoice, it is found that in fact it is not rent-a-cab whereas it is service of supply of tangible goods which was used for organizing medical camp which is in connection to promotion of their product, therefore, it is an input service - credit allowed. Credit allowed - appeal allowed - decided in favor of appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mandap keeper 49,271.00 5 Club or association service 4,073.00 6 Rent-a-cab 2,773.00 7 Authorized service station 913.00 8 Photography 216.00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he following judgments passed allowing the credit on each and every services under question: Unique Pharmaceutical Laboratories, Unique Chemicals 2018 (2) TMI 474-CESTAT, AHMEDABAD Styrolution ABS India Limited -2018 (1) TMI-299-CESTAT-AHMEDABAD Balkrishna Industries Ltd. -2015 (39) S.T.R. 861 (Tri.-Del) M/s Ion Exchange (I) Ltd 2018 (12) GSTL (Tri. Ahmd.) Red Hat India Pvt Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013 (32) S.T.R 383 (Tri. Ahmd.) He also submits that as regard the credit on rent-a-cab services, the appellant has wrongly mentioned the head of rent-a-cab whereas, as per the invoice, the services is of supply of tangible goods which was used for organizing camp in relation to promotion of their product. Therefore, the said service is also eligible for cenvat credit as per judgment cited a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at credit on input services in question and passed various judgments as cited above in the submissions of Ld. Counsel. Therefore, there is no need to discuss again and again on the admissibility of the cenvat credit on such input services. Accordingly, I, following the ratio of the above judgment, allow the credit. Accordingly, the impugned order is set aside and appeal is allowed. (Pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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