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TMI Blog2016 (6) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... h Nair The appeal is directed against Order-in-Appeal No. SR/37/ST-I/2015 dt. 31.07.2015 passed by the Commissioner of Service Tax (Appeals) Mumbai-I, whereby the Ld. Commissioner upholding the Order-in-Original No. KJS/R-141/2011 dt. 19.8.2011, rejected the appeal of the appellant. 2. The fact of the case is that the appellants are engaged in providing Management Consultancy and Insurance Auxil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ployee who attend the provision of service of the company. The Rent-a-cab service though excluded w.e.f. 1.4.2011 but the present case relates to the period prior to 1.4.2011 this amendment itself shows that the Rent-a-cab was an admissible input service. He further submits that on the very same Rent-a-cab service in the following judgments the Cenvat Credit has been allowed : (i) Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough out the country in connection with the core business of the appellant, therefore the Air Travel Agent Service is the input service for providing output service. In respect of Air Travel Agent in the following judgments the Cenvat Credit has been allowed: (i) Commissioner of Central Excise, Delhi-III Vs. Mindarika Pvt. Ltd. 2015 (39) S.T.R. 309 (Tri.-Del.) (ii) Innovasynth Technologies (I) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the income tax authority also. He referred to the books of accounts produced by them that all the payments towards Rent-a-cab and Air Travel Agent Service shown as expenditure in the books of accounts for this reason both the services are input service and credit should be allowed. 4. Shri A.B.Kulgod Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be allowed on Rent-a-cab service and Air Travel Agent service to the appellant. The Rent-a-cab service was excluded from the definition of input service. Therefore prior to 01-04-2011 the Cenvat Credit was admissible. As per my above discussion, and the settled legal position, I am of the considered view that the appellants are entitled for the Cenvat Credit in respect of Rent-a-cab and Air Tra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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