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2018 (12) TMI 726

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..... he input services have been held as input services in the judgments cited by the appellant - all the services are indeed input services and credit is admissible. Rent-a-cab service - Held that:- On perusal of invoice, it is found that 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 pro .....

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..... 3 Air travel agent 16,538.00 4 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 .....

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..... rvices, this Tribunal in various judgments allowed the credit. He placed reliance on the 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.-D .....

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..... ue Pharmaceuticals Laboratories -2018-TIOL-1313-HC-AHM-ST Plastichemix Industries- 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. .....

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..... ibunal and various High Courts time and again considered the admissibility of the cenvat 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 credi .....

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