TMI Blog2022 (6) TMI 974X X X X Extracts X X X X X X X X Extracts X X X X ..... vice in terms of Rule 2(l) of Cenvat credit Rules, 2004. Though, it is agreed that it does not appear in the inclusion clause of definition however, the main clause of definition is very wide. There is no dispute that the Forklift which is taken on hire under Supply of Tangible Goods service are indeed used for handling all the material which is the part and parcel of process of manufacturing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2019 - A/10099/2022 - Dated:- 3-2-2022 - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR Shri Prakash Shah, Advocate appeared for the Appellant Shri Ghanshyam Soni, Joint Commissioner (Authorized Representative) for the Respondent ORDER The RAMESH NAIR issue involved in the present case is that whether the appellant is entitled for Cenvat Credit in respect of service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. He placed reliance on the following judgments: LARSEN TOURBO LTD- 2018 (363) 1103 (Tri. Mumbai) DBOI GLOBAL SERVICES PVT. LTD- 2017 (48) STR 157 (Tri. Mumbai) 3. Shri Ghanshyam Soni, Learned Joint Commissioner (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 4. I have carefully considered the submissions made by both sides and perused th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of LARSEN TOURBO LTD wherein the Cenvat Credit in respect of supply for tangible goods service has been allowed. Similarly, in the case of DBOI GLOBAL SERVICES PVT. LTD the credit on Supply of Tangible Goods service i.e. in respect of electronic equipments has been decided in the favour of the assessee. Therefore, I am of the view that the appellant is entitled for Cenvat Credit in re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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