TMI Blog2021 (8) TMI 900X X X X Extracts X X X X X X X X Extracts X X X X ..... and Rent-a-Cab Service. These services were held to be eligible for credit in the appellant s own case for a different period in COMMISSIONER OF SERVICE TAX, CHENNAI VERSUS M/S. CHENNAI CONTAINER TERMINAL PVT. LTD. [ 2018 (4) TMI 1642 - CESTAT CHENNAI] - credit allowed. Credit on service tax paid on rental charges - HELD THAT:- On perusal of the invoice submitted along with appeal paper book ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ms. Sharanya Vijay, K. Advocate, for the Appellant Ms. K.Komati, Authorised Representative, for the Respondent ORDER The appeal is filed by the appellant aggrieved by the disallowance of credit availed on service tax paid in respect of on various services, namely, Outdoor Catering Services, Rent-a-Cab Services and Rental Charges paid towards their office situated in Mumbai. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es at Mumbai office as their office for administrative function, the credit availed on this input services ought to have been allowed. That Commissioner (Appeals) has erred in observing that these premises are used by the Manager/Director of the company. The learned counsel adverted to the invoices furnished along with appeal paper book. She argued that the said premises were not used for the pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 CESTAT MUMBAI. The next issue is with regard to eligibility of credit on service tax paid on rental charges. The department has denied the credit availed on service tax paid on the Rental Charges paid for their office at Mumbai. On perusal of the invoice submitted along with appeal paper book, it is seen that it is raised in the name of the appellant-Company. Though, the department alleges th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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