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TMI Blog2018 (10) TMI 896X X X X Extracts X X X X X X X X Extracts X X X X ..... o book tickets and carry out the travel by the officers for marketing as well as business promotion - credit on Tour Operator services allowed. Insurance services - Held that:- The Delhi Bench of the Tribunal has already decided this issue in the case of M/s. SRF Ltd. Vs. C.C.E., Indore [2016 (10) TMI 1235 - CESTAT NEW DELHI], where it was held that insurance paid on plant, machinery and equipment has to be held as input service - credit allowed - appeal allowed - decided in favor of appellant. Appeal allowed in toto. - E/42107/2017 - 42602/2018 - Dated:- 10-10-2018 - Shri P Dinesha, Member (Judicial) For the Appellant : Shri. R. Parthasarathy, Consultant For the Respondent : Shri. L. Nandakumar, AC (AR) ORDER T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Air Travel Agent services and Renting of Immovable Property services remanded the matter back to the lower authority to enable the appellants to adduce necessary evidence in support of their claim. Thereafter, the lower authority vide the impugned Order dated 31.05.2017 confirmed the disallowance of credit for Insurance service, Tour Operator services and Repair and Maintenance services and rejected the claim of the appellants and therefore, the appellants have filed this appeal before this forum. 2. When the matter came up for hearing, Shri. R. Parthasarathy, Ld. Consultant appeared for the assessee-appellant and Shri. L. Nandakumar, Ld. AC (AR) appeared for the Revenue. I have heard the rival contentions, perused the record and have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 (Tri.-Del.)] has held that insurance paid on plant, machinery and equipment has to be held as input service. The Honble High Court of Bombay in the case of CCE, Nagpur Vs. Ultratech Cements Ltd. [2010 (20) STR 577 (Bom.)], it was held that catering services having nexus or integral connection with manufacture of final product would be covered by the cenvatable input service. Honble High Court of Karnataka in the case of CCE ST, LTU, Bangalore Vs. Micro Labs Ltd. [2011 (23) STR 444 (Kar.)] has held that service tax paid on all services utilised directly or indirectly in or in relation to final product is eligible for Cenvat credit. 4. Further, Honble High Court of Punjab Haryana in the case of Ambuja Cements Vs. Union of India [2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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