2016 (6) TMI 280

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..... service and Air Travel Agent service were booked as expenditure in the Profit and Loss Account of the appellant. I, therefore, do not find any reason why the Cenvat Credit should not 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, the appellants are entitled for the Cenvat Credit in respect of Rent-a-cab and Air Travel Agent services. - Decided in afvour of appellant - Appeal No. ST/87299/2015 - A/87243/16/SMB - Dated:- 22-3-2016 - Shri Ramesh Nair, Member (Judicial) Shri Sunil Gabhawala, C.A. for Appellan .....

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..... e 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 of C.Ex. Bangalore-I Vs. Interplex Electronics India Pvt. Ltd. 2015 (39) S.T.R. 578 (Kar.) (ii) Commissioner of C. Ex., Bangalore-III Vs. Stanzen Toyotetsu India (P) Ltd. 2011 (23) S.T.R. 444(Kar.) (iii) Commissioner of C.Ex., Bangalore-III Vs. Tata Auto Comp Systems Ltd. 2012 (27) S.T.R. 338 (Kar.) (iv) Commissioner of Central Excise, Bangalore-I Vs. Graphite India Ltd. 2012 (27) S.T.R. 130 (Kar.) (v) Commissioner of Central Excise, Bangalore-I Vs. Bell Ceramics Ltd. 2012 (25) S.T.R. 428 (Kar.) (vi) Commr. of C.Ex. Cus. Vs. M .....

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..... rity 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 the impugned order. 5. I have carefully considered the submissions made by both the sides. I find that Rent-a-cab service and Air Travel Agent service though used by employees of the appellant but undisputedly for the performance of the appellant company s business. Therefore, I am of the view that both the services are input service. This Tribunal in the various .....

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