2018 (6) TMI 1141

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Shri Ramesh Nair, Member (Judicial) Shri Jeffrey Pereira, (Head Indirect Taxes) for Appellant Shri Deepak S. Chavan, Supdt. (A.R) for respondent ORDER The present appeal has been filed against Order-in-Appeal dt. 05.06.2017 passed by Commissioner (Appeals- II), Mumbai Zone - II wherein the credit in respect of service viz. Air Travel Agents Service, Banking and Other Financial Services, Business Auxiliary Service, Clearing Service, Clearing Forwarding Agent, Club and Association, Consulting Engineers Services, Container by Rail, Courier Services, Development and Supply of Content Services, Event Management, Erection Commission or Installation Services, Insurance Services, Intellectual Property Service, Mailing List Comp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is not available. 4. Heard both the sides and pursued facts of the case we find that in respect of the services Air Travel Agents, Event Management, Mandap Keepers, Public Relation Service, Rail Travel Agents, Tour Operators, Insurance Service, Intellectual Property Service, Mailing List Compilation and Mailing Services, Renting of Immovable Property, Sound Recording Services, Telecommunication Services and Telephone Services the credit stands allowed vide Final Order No. A/90438-90449/17/SMB dt. 13.10.2017. Since the issue of credit in respect of aforesaid services already stands settled in favour of appellant in their own case, therefore applying the same ratio, I hold that in present appeal also credit is available to the appellant i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... E.L.T. 514 (Tri.-Bang.) 5. Club and Association The said Services are pertains to membership fees paid to Indo- French chanber of commerce. Ultratech Cement 2010 (20) S.T.R. 577 (Bom). Hinduja Foundries Ltd. 2016 (42) STR 494 6. Consulting Engineers Services The said Services were used for production and safety dept. in factory. Ultratech Cement 2010 (20) S.T.R. 577 (Bom). ThiruArooran Sugars Ltd. 2013 (32) S.T.R. 435 (Tri.- Chennai) 7. Container by Rail The said Services were used for transportation of finished goods from one depot to other. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X