2015 (11) TMI 721

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..... organising meetings with the dealers, vehicle launch events and other promotional activities. This issue stands decided in favour of the appellant by the judgments of the Tribunal in the cases of Tradex Polymers Pvt. Ltd. vs. CCE, Ahmedabad (2011 (4) TMI 728 - CESTAT, AHMEDABAD), Jaypee Rewa Plant vs. CCE, Bhopal (2009 (7) TMI 150 - CESTAT, NEW DELHI), Idea Cellular Ltd. vs. CCE, Meerut I (2011 (1) TMI 811 - CESTAT, NEW DELHI) and, Endurance Technologies Pvt. Ltd. vs. CCE, Aurangabad (2013 (8) TMI 601 - CESTAT MUMBAI). In view of this, the impugned order denying the Cenvat credit in respect of Mandap Keeper services is not sustainable and has to be set aside. As regards, eligibility for Cenvat credit of rent-a-cab service, this service .....

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..... ing meetings with dealers, vehicle launch and other promotional activities and rent-a-cab availed for conveyance of employees to and from the factory, for official conveyance including visits to various Governmental authorities and for travel in connection with business meetings, visiting dealer sites, promotional activities, etc. The Commissioner holding that these services are not covered by the definition of input services has vide order dated 29/8/12 confirmed the total Cenvat credit demand of ₹ 56,90,065/- against the appellant alongwith interest and beside this, has imposed penalty of equal amount on them under Rule 15 (2) of Cenvat Credit Rules, 2004 readwith Section 11AC of Central Excise Act. Against this order of the Comm .....

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..... stainable. 4. Shri M.S. Negi, the learned DR, defended the impugned order by reiterating the findings of the Commissioner. 5. We have considered the submissions from both the sides and perused the records. 6. So far as, the question of eligibility for Cenvat credit of the Mandap Keeper service is concerned, there is no dispute that this service has been utilised for organising meetings with the dealers, vehicle launch events and other promotional activities. This issue stands decided in favour of the appellant by the judgments of the Tribunal in the cases of Tradex Polymers Pvt. Ltd. vs. CCE, Ahmedabad (supra), Jaypee Rewa Plant vs. CCE, Bhopal (supra), Idea Cellular Ltd. vs. CCE, Meerut I (supra) and, Endurance Technologies Pvt. L .....

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