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TMI Blog2017 (12) TMI 1183X X X X Extracts X X X X X X X X Extracts X X X X ..... d rule 2(l) of Cenvat credit rules, credit on rent a cab service is not admissible - demand of Cenvat credit on rent a cab service from 1-4-2011 onwards is upheld. Appeal allowed in part. - E/85615/16 - A/90763/17/SMB - Dated:- 13-10-2017 - Mr Ramesh Nair, Member(Judicial) Shri. Mehul Jiwani, C.A. for the Appellants Shri. S.V. Nair, Asstt. Commissioner (A.R.) for the Respondent ORDER The issue involved is whether the appellant is entitle for the Cenvat credit in respect of services namely Hotel accommodation service, rent a cab service, tour operator service and membership of club service. 2. Shri. Mehul Jiwani, Ld. C.A, appearing on behalf of the appellant fairly concede as regard the credit in respect of rent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b) United Phosphorus Ltd. 2013 (30) S.T.R. 509 (Tri. - Ahmd.) c) Castrol India Limited v. CCE, Vapi, 2013 (291) E.L.T. 469 (Tri. - Ahmd.) Definition of input service w.e.f. 01.04.2011 Credit of Hotel accomodation service and Membership of business association service has been allowed in appellant's own case a) CESTAT Order No.A/90010/17/SMB dated 22.09.2017 b) PH Notice dated 06.09.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Xilinx India Tech. Services Pvt. Ltd. 2016 (44) S.T.R. 635 (Tri. - Hyd.) d) Virchow Laboratories Ltd. 2017 (51) S.T.R. 443 (Tri - Hyd) e) Honda Motorcycle Scooter (I) Pvt. Ltd. 2016 (45) S.T.R. 397 (Tri. - Chan.) f) Vodafone Essar South Ltd. 2017 (51) S.T.R. 77 (Tri. - All.) Continental Foundation Jt. Venture 2007 (216) ELT 177 (SC) Lanxess ABS Ltd. 2010 (259) ELT 551 (Tri - Ahm) 3. Shri. S.V. Nair, appearing on b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b) PH Notice dated 06.09.2017 for Appeal No.E/85253/17-MUM c) Order-in-Appeal No.PK/160/Bel/2016 dated 28.12.2016 passed by Comm (A) Credit of rent-a-cab service is admissible a) Marvel Vinyls Ltd. 2017 (49) STR 424 (Tri Del) Credit of Tour operator service (service of transportation of employees to factory) is admissible a) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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