9911796707
TMI Blog2018 (12) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... The issue involved is that whether the appellant is entitled for cenvat credit in respect of following input services: Statement of service-wise demand Sr. No Service Category Amount of Credit taken 1 Renting of immovable property 8,19,805.00 2 Work contract service 1,70,605.00 3 Air travel agent 16,538.00 4 Mandap keeper 49,271.00 5 Club or association service 4,073.00 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry services under question: * Unique Pharmaceutical Laboratories, Unique Chemicals 2018 (2) TMI 474-CESTAT, AHMEDABAD * Styrolution ABS India Limited -2018 (1) TMI-299-CESTAT-AHMEDABAD * Balkrishna Industries Ltd. -2015 (39) S.T.R. 861 (Tri.-Del) * M/s Ion Exchange (I) Ltd 2018 (12) GSTL (Tri. Ahmd.) * Red Hat India Pvt Ltd. 2016 (44) S.T.R 451 (Tri.-Mumbai) * Sagar Cements Ltd-2017-TI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that as regard the credit on rent-a-cab services, the appellant has wrongly mentioned the head of rent-a-cab whereas, as per the invoice, the services is of supply of tangible goods which was used for organizing camp in relation to promotion of their product. Therefore, the said service is also eligible for cenvat credit as per judgment cited above. 3. Ms. Nitina Nagori Ld. Deputy Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgments as cited above in the submissions of Ld. Counsel. Therefore, there is no need to discuss again and again on the admissibility of the cenvat credit on such input services. Accordingly, I, following the ratio of the above judgment, allow the credit. Accordingly, the impugned order is set aside and appeal is allowed.
(Pronounced in the open court on 10.12.2018) X X X X Extracts X X X X X X X X Extracts X X X X
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