2016 (12) TMI 979

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....ssue relates to denial of cenvat credit on various input services on the ground that they do not come within the ambit of eligible "input service".   Commissioner (Appeals) while allowing credit on security service has, however, held the Air Travel Agent's Service, Tour Operator Service, Renting of Immovable Property Service, Repair and Maintenance Service and Insurance Service as inelig....

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....only which has not been indicated otherwise in the impugned order. 4.  With regard to tour operator service, both the authorities below have denied the credit on the ground that the said service has been used for personal use of some of the employees of the appellant. At this point, Ld. Consultant says that that is not the case and, in fact, that was only utilized by the employees in the cou....

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....nsuring plant and machinery, lower appellate authority has denied the same on the ground that risk of coverage pertained to group medical insurance claim for dealers and spouses of the dealers of the appellant-company. 7.  Ld. A.R reiterates the correctness of the impugned order. 8.  For the reasons discussed above, I hold that air travel agent's service and renting of immovable proper....