2011 (10) TMI 363

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....: Mr.B.S.V. Murthy: The appellants are engaged in the manufacture of excisable goods falling under Chapter 84, 85, and 90 of first schedule to Customs Excise Tariff Act, 1985. During the course of audit of the appellant's accounts, a view was taken by the officers that CENVAT Credit taken by the appellant in respect of services such management, maintenance & repair service for franking machine,....

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.... of various input services for which CENVAT Credit has been demanded in the impugned order is no longer res-integra and has been settled by several decisions of the Tribunal. He submits that in appellant's own case, this Tribunal vide Order No.A/1669/WZB/AHD/2011, dt.24.08.11, has held that CENVAT Credit in respect of service tax paid on outdoor catering service, air travel service, tour operator ....

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....enance of vehicles, insurance of vehicles and maintenance & repair of plants & machinery, rent-a-cab service, were held to be services in respect of which the CENVAT Credit can be taken.  In the case of CCE Jaipur Vs J.K. Cement Works 2009 (14) STR 538 (Tri-Del), the Tribunal took a view that management, maintenance & repair service for machines and motor vehicles, photography service used fo....