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TMI Blog2017 (12) TMI 1820X X X X Extracts X X X X X X X X Extracts X X X X ..... n Outdoor Catering Service, Hotel Service and Insurance Premiums for workmen are covered by the judgement of this Tribunal in the case of Ivy Competech P. Ltd., [ 2015 (9) TMI 1090 - CESTAT BANGALORE] and Mangalore Refinery Petrochemicals Ltd., [ 2016 (1) TMI 481 - KARNATAKA HIGH COURT] , respectively. Rent-a-Cab - Maintenance Repair of vehicles - HELD THAT:- In view of the specific exclus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved in the present case is: whether the appellant are entitled to avail Cenvat credit of service tax paid on Rent-A-Cab Service, Outdoor Catering Service, Hotel Charges, Maintenance Repair Vehicles ervice and Insurance Premiums Service for workmen. 4. Ld. Advocate Shri Saurav Dixit for the appellant submits that the aforesaid services are held to be Input Service in the following judgements; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the judgement of this Tribunal in the case of Hindustan Coca Cola Beverages Ltd. Vide Final Order No. A/12844/2017 dated 05.10.2017, Ivy Competech P. Ltd., 2016 (42) STR 66 (Tri.-Bang) and Mangalore Refinery Petrochemicals Ltd., 2016 (42) STR 6 (Kar.), respectively. However, In view of the specific exclusion relating to Rent-a-Cab and Maintenance Repair of vehicles Services after 1.04.2011, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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