2018 (12) TMI 1166

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..... commission and hundi commission and interest payable to the bank in the account of the customers cannot be included in the assessable value - demand set aside. CENVAT Credit - various input services - Held that:- The services are held to be eligible for credit as decided in various decisions - credit of all services allowed except vehicle repair & maintenance and Internet charges. Appeal all .....

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..... ing such a view said demand of around ₹ 1.16 crores was confirmed. Learned counsel for the appellant has submitted that this Tribunal in the case of Collector of Central Excise vs. Shree Bhawani Cotton Mills Industries Ltd. reported at 1989 (43) E.L.T. 762 (Tri.) has held that bank commission and hundi commission and interest payable to the bank in the account of the customers cannot be in .....

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..... the following input services are admissible for availment of Cenvat credit. Nature of Input Service Case Law As held in the order Air Ticketing/Hotel Booking Travelling Expenses of Professionals Goodluck Steel 2013 (32) S.T.R. 123 (Tri.-Del.) CHA/Port Charges .....

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..... 7 (48) S.T.R. 13 (Tri.-Chennai) House Keeping Lupin Ltd. 2012 (285) E.L.T. 221 (Tri.-Mum.) Balakrishna Ind. 2010 (254) E.L.T. 310 (Tri.-Mum.) Steel Items for Repairing UOI vs. Hindustan Zinc 2007 (214) E.L.T. 510 (Raj.) Upheld by SC .....

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