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TMI Blog2018 (2) TMI 1227X X X X Extracts X X X X X X X X Extracts X X X X ..... ign and domestic agents - Held that: - credit on service tax paid on the input services namely, Broakerage for procuring inputs, bank charges, pest control, job charges, legal services, printing service is admissible to credit - reliance placed in the case of Meghmani Dyes & Intermediates Ltd. vs CCE Ahmedabad [2014 (1) TMI 558 - CESTAT AHMEDABAD]. Service tax paid on rent-a-cab, repair and mai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent: Mr. J. Nagori (A.R.) ORDER Per: Dr. D.M. Misra Heard both the sides. 2. These appeals are filed against Orders-in-appeal passed by the Commissioner of Central Excise (Appeals). The issues involved for determination are: (In Appeal No.E/10140/2016); whether the appellants are eligible to avail cenvat credit of service tax paid on various input services viz. Brokerage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TR 671 (Tri. Ahmd), YGI Industries (I) P Ltd. Vs CCE Mumbai - III - 2013 (30) STR 146 (Tri. Mum), Piramal Enterprises Ltd. Vs CCE Rajkot - 2015 (40) STR 301 (Tri. Mum), HCL Connet Systems Services Ltd. Vs CCE Noida - 2015 (40) STR 621 (Tri. Del), CCE Vs HCL Technologies 2015 (37)STR 716 (All.), all the above services are held to be input service except Cab Operator, Maintenance Repair in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt-a-cab, repair and maintenance in relation to vehicles for the period after 01.04.2011 is not admissible. Regarding, the service tax paid on sales commission service, the order of the Tribunal in the case of Essar Steel India Pvt. Ltd. 2016 (335) ELT 660 has been challenged by the Revenue and the same is on board of the Hon ble Gujarat High Court. Therefore, this issue is remanded to the adj ..... X X X X Extracts X X X X X X X X Extracts X X X X
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