2016 (2) TMI 685

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....re of organic and inorganic pigments/chemicals, intermediates, pesticides etc. falling under Chapters 29, 32, 34 and 38 of the Central Excise Tariff Act, 1985. The appellant is availing credit of duty paid on inputs, capital goods and input services in accordance with the Cenvat Credit Rules, 2004. During the period from April 2006 to March 2011, the appellant took credit of service tax of Rs. 1,85,943/- paid on various input services like courier services, inspection and issuing certificates for safety relief valves, repair of boiler and stress relieving of boiler, rent-a-cab, tour and travel service, architectural consultancy service for conference hall and guest house etc. The availment of cenvat credit of service tax paid on these servi....

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....e Hon'ble Gujarat High Court reported as 2011 (23) STR J-194 (Guj.); (ii) Meghachem Industries reported in 2011 (23) STR 472 (T); (iii) CCE vs. HEG Ltd. reported in 2010 (18) STR 446 (T). The learned counsel further submitted that the credit of service tax paid on rent-a-cab/tour and travel service used for transportation of employees from their residence to factory/office and back is admissible for official visits from factory to head office etc., based on the following judgments:- (i) Stanzen Toyotetsu reported in 2009 (14) STR 316 (T) upheld by the Hon'ble Karnataka High Court reported as 2011 (23) STR 444 (Kar.); (ii) Cable Corpn. of India reported in 2008 (12) STR 598 (T); (iii) Hindustan....