9911796707
TMI Blog2022 (5) TMI 1114X X X X Extracts X X X X X X X X Extracts X X X X ..... missible input services. Reliance can be placed in the case of M/S. UNIQUE CHEMICALS VERSUS C.C.E. S.T., VADODRA-II [ 2019 (9) TMI 1137 - CESTAT AHMEDABAD] and INOX INDIA PVT LTD VERSUS C.C.E. S.T. -VADODARA-II [ 2021 (7) TMI 551 - CESTAT AHMEDABAD] where it was held that Hotel Accommodation Service was used by the appellant for hotel stay of staff of the appellants who travelled outside for busin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue there are various judgment passed by this Tribunal. Particularly, in appellant's own case in order no. A/12030/2017 dated 16.08.2017, this Tribunal has allowed the credit on the same services. 3. Shri J.A Patel, Learned Superintendent (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 4. I have carefully considered the submission made by both sides and per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S-003-APP-053-2016-17 dt 29.4.2016 passed by the Commissioner of Central Excise and Service Tax (Appeals) -ANAND. 2. The short issue involved in this appeal for determination relates to eligibility of CENVAT Credit of the Service Tax paid on 'Air Travel Agents' service and ' Hotel Accommodation' services used for sale/marketing of the manufactured goods. 3. The Ld Advocate for the appellants s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No contrary evidence to the Appellant's claim that these services have been used for sales/marketing of the manufactured goods, is produced by the department. In these circumstances, following the aforesaid judgements, I do not see any merit in the impugned order, accordingly, the same is set aside and the appeal is allowed, with consequential relief, if any as per law." 5. In view of the aforesa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
