9911796707
TMI Blog2010 (7) TMI 1111X X X X Extracts X X X X X X X X Extracts X X X X ..... ance Policy (b) Baggage Cover Policy (c) Cash Transit Insurance (d) Executives Club Expenses (e) Outstation Travel Services and (f) Hotel Services for Executives. The amounts involved are (a) Rs. 37,697/- (b) Rs. 204/- (c) Rs. 77/- (d) Rs. 68/- (e) Rs. 17,444/- and (f) Rs. 525/- respectively. 2. Learned counsel for the assessees gives up the claim for credit of service tax paid on Baggage Cover P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tio of these two decisions cited supra, I set aside denial of credit of Rs. 37,697/- and Rs. 17,444/- and allow the appeal. The Revenue is in appeal against extension of credit of service tax paid on (i) Group Mediclaim Policy, Directors and Officers Liability Policy, Public Liability Policy (ii) Canteen Equipment and Building Repairs (iii) Cab Service and (iv) Cars and Vehicle Repair Service. I f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cepted to be admissible in the light of Tribunal's decisions in Commissioner of Central Excise, Nasik vs Cable Corporation of India Ltd. [2008 (12) S.T.R.598 (Tri.-Mumbai)] and T.G. Kirloskar Automotive Pvt. Ltd. vs Commissioner of Central Excise, Bangalore-II [2010 (17) S.T.R.359 (Tri.-Bang.)]. I, therefore, uphold the order of theCommissioner (Appeals) relating to extending credit of Rs. 94, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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