2018 (12) TMI 1099

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..... owed - appeal allowed - decided in favor of appellant.
MR. RAMESH NAIR, MEMBER (JUDICIAL) For Appellant: Shri. Yogesh B. Desai (Advocate) For Respondent: Smt. Nitina Nagori (A.R.) ORDER Per: Ramesh Nair The issue involve is that whether the appellant is entitled for cenvat credit in respect of following input services: * Renting of immovable property - Amount involved (Rs.21,16,276.00/-) * Work contract service construction service for repair and maintenance - Amount involved (Rs.4,07,978.00/-) * Air Travel agent - Amount involved (Rs.22,246.00/-) * Mandap Keeper - Amount involved (Rs.1,32,997/-) * Club or association service - Amount involved (Rs.3,734.00/-) * Courier Service - Amount involved (Rs.4,51,017.00/-) 2. .....

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..... o overall manufacturing and sale of the goods, therefore, it is clearly covered under definition of input services. He further submits that in respect of all the services, this Tribunal in various judgments allowed the credit. He placed reliance on the following judgments passed allowing the credit on each and every services under question: * Unique Pharmaceutical Laboratories, Unique Chemicals 2018 (2) TMI 474-CESTAT, AHMEDABAD * Styrolution ABS India Limited -2018 (1) TMI-299-CESTATAHMEDABAD * 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-TIOL-228-CESTAT-HYD * Xilink .....

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..... the services are indeed input services and credit is admissible. As regard rent-a-cab, on perusal of invoice, I find that in fact it is not rent-a-cab whereas it is service of supply of tangible goods which was used for organizing medical camp which is in connection to promotion of their product, therefore, it is an input service. This Tribunal and various High Courts time and again considered the admissibility of the cenvat credit on input services in question and passed various 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. Accordi .....

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