TMI Blog2021 (3) TMI 1168X X X X Extracts X X X X X X X X Extracts X X X X ..... of tour operator service, provided to their dealers as an encouragement, has already been decided by this Bench in appellant own case M/S. CHETTINAD CEMENTS CORPORATION PVT. LTD. VERSUS COMMISSIONER OF GST CENTRAL EXCISE CHENNAI NORTH [ 2019 (10) TMI 10 - CESTAT CHENNAI] . It is also not in dispute that the appellant is only an Input Service Distributor who only distributed the credit. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of other Benches of the Tribunal : (i) M/s. J.K. Lakshmi Cement Ltd. v. Commr. of Central Excise, Central Goods Service Tax, Jodhpur [2021 (3) T.M.I. 410 CESTAT, New Delhi]; (ii) M/s. Himadri Speciality Chemicals Industries Ltd. v. Principal Commissioner of Service Tax-I, Kolkata [2020 (1) T.M.I. 69 CESTAT, Kolkata]; (iii) M/s. Merino Industries Ltd. v. Commr. of Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o dealers. From the facts narrated in the said decision, it is not clear that the said tour operator services were not availed for personal consumption. However, on perusal of the facts, it is seen that the Show Cause Notice is issued against the appellant-company who is only an ISD. The decisions relied by the ld. counsel in the case of Mahindra Mahindra Ltd. (supra), Kansai Nerolac Paints Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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