TMI Blog2022 (11) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... ant eligible to avail the Cenvat credit - the decision of this Tribunal in the matter of M/S MEDIACOM MEDIA INDIA PVT. LTD. VERSUS C.C.G. ST., MUMBAI EAST [ 2019 (10) TMI 690 - CESTAT MUMBAI] supports the present case. Even the circular dated 29.4.2011 issued by the Government clarified that the credit in respect of rent a cab service would be available in case the provision of the service was completed before 1.4.2011. Outdoor catering services - HELD THAT:- The amount which pertains to air travel service has to be deducted from the total amount of Rs.1,66,860/- as Air travel service has already been allowed by the Authority below. Once the amount of air travel service is deducted from the total amount of Rs.1,66,860/- then only Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or renting-a-cab service during the period 2011-12 and for outdoor catering service during the period 2014-15? 3. I have heard learned counsel for the appellant and learned Authorised Representative for the Revenue and perused the case records including the synopsis and case laws filed on behalf of the appellant. As per learned Authorised Representative Cenvat Credit of rent-a-cab service of Rs.59,546/- has been denied to the Appellant as according to the department the said service has been specifically excluded from the definition of input service w.e.f. 01.04.2011. So far as Cenvat credit of Rs.1,66,860/- on account of outdoor catering service is concerned, learned Authorised Representative submits that the same is denied to the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0)TMI 690- CESTAT Mumbai. Even the circular dated 29.4.2011 issued by the Government clarified that the credit in respect of rent a cab service would be available in case the provision of the service was completed before 1.4.2011. So far as Outdoor catering service is concerned, it is the specific case of the appellant, that although the Cenvat credit availed under this head during the year 2014-15 was only Rs.1,837/- but the department has wrongly added the amount of air travel service also into it so as to make it Rs.1,66,860/-. The same submissions were raised before the Adjudicating Authority as well as before the learned Commissioner but none of them have recorded any finding regarding rejecting or accepting the said submission of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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