https://www.taxtmi.com/caselaws?id=235182 The Tribunal allowed CENVAT credit for Management, Maintenance, and Repair Service of Helicopter, considering it essential for the appellant's operations. However, for Rent-a-Cab Service, where part of the cost was recovered from employees, a pre-deposit was ordered. Regarding Management Consultancy Service, due to lack of evidence on exclusive use and services provided to other companies, no pre-deposit was required. The appellant was directed to make a specified pre-deposit within a timeframe, with balance dues waived for appeal admission, subject to compliance. en-us Fri, 01 Feb 2013 00:00:00 +0530 Wed, 07 Aug 2013 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235182 The Tribunal allowed CENVAT credit for Management, Maintenance, and Repair Service of Helicopter, considering it essential for the appellant's operations. However, for Rent-a-Cab Service, where part of the cost was recovered from employees, a pre-deposit was ordered. Regarding Management Consultancy Service, due to lack of evidence on exclusive use and services provided to other companies, no pre-deposit was required. The appellant was directed to make a specified pre-deposit within a timeframe, with balance dues waived for appeal admission, subject to compliance. Case-Laws Central Excise Fri, 01 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235182