2015 (5) TMI 1003

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...., AR   ORDER Per Ashok Jindal Appellant is in appeal against the impugned order denying input service credit on the following services namely; a) Outdoor catering services b) consultancy engineering services c) life insurance services d) recruitment services, e) tour and travel services f) car repair service and g) pho....

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....em. I hold that appellant are entitled to avail input service credit on this service as held by Hon'ble High Court of Bombay in the case of Ultratech Cement [2010 (260) ELT 369 (Bom)]. C) Life Insurance Services: On these services, Cenvat credit denied is of Rs. 4,29,591/- and appellant themselves have reversed the Cenvat credit of Rs. 4,79,466/- along with interest of Rs. 2,57,189/- ....

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....car has been provided by the Company to the higher official for their use. The contention of the Revenue for denial of Cenvat credit is that these cars have been used personally by the higher officials of the company. But Revenue has not been able to produce evidence in support of their contention, therefore I hold that appellant are entitled to take Cenvat credit on car services prior to 1.4.2011....