2016 (8) TMI 897

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..... S. Garg The appellant has filed three appeals against the impugned order-in-appeal dated 31.05.2010 vide which the Commissioner (Appeals) has rejected the appeal of the appellant and upheld the order-in-original. Since the issue involved in all the three appeals is relating to denial of CENVAT Credit of service Tax paid on out-door catering, rent-a-cab, hotel booking expenses and car maintenanc....

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....have availed service tax input credit on catering services, rent-a-cab, hotel booking services and car maintenance services irregularly inasmuch as the said categories of services are beyond the purview of definition of input service under Rule 2(l) of CENVAT Credit Rules 2004 as the same are not used either directly or indirectly in or in relation to manufacture of their final products and that t....

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....king services and car maintenance servoces is also settled in favour of the assessee by various decisions of the Tribunal in the following cases: i) Hindustan National Glass & Industries Ltd Vs CCE Nashik [2016(41)STR 527(Tri-Mum)] ii) One Advertising & Communication Services Ltd Vs CST Ahmedabad[2012(27)STR 344(Tri-Ahmd)] iii) ISMT Ltd Vs CC & CE Aurangabad [2015(40)STR 596(Tri-Mum)] Furth....

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....ned order has proceeded to deny the credit on the ground that appellant has not produced any documents with regard to the exact nature of use of the service etc. which is beyond the scope of show-cause notice and on this submission he relied upon the following case laws: i) Dhanuka Pesticides Vs CCE Delhi [2014(303)ELT 90 (Tri-Del)] ii) Commr Vs Sharp Menthol India Ltd [2015(328)ELT 543 (Tri-D....