2017 (6) TMI 151

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....vices viz., Commercial and Industrial Construction Service, Interior Decorator Service and Outdoor Caterer Service and is not eligible for cenvat credit in respect of Air Travel Agent Service, Tour Operator Service, Cable Operator Service and Membership of Club or Association Service. The Department has filed an appeal against those services which have been allowed by the Commissioner (Appeals) and the assessee has filed the appeal against those services which have been denied by the Commissioner. 1.2. Briefly the facts of the case are that the appellants are engaged in the manufacture of Machine Rolled Cigarettes and Cut Tobacco falling under Chapter 24 of the Central Excise Tariff Act 1985 and are availing the facility of cenvat credit o....

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.... 2,17,823/- 81,513/- Air Travel 1,19,323/ - Tour Operator 7,432/- Club Membership Fee 9,555/- Cable Operator 2.   Heard both the parties and perused the records. 3.   Learned counsel for the appellant submitted that the impugned order denying the cenvat credit on input services viz. Air Travel, Tour Operator, Club Membership and Cable Operator is wrong and illegal as these input services are integrally connected with the business of the company. He further submitted that these services have been held to be N input services' by various decisions of the Tribunal and the Courts and he placed reliance on the following decisions: * CCE V. Ecof Industries Pvt. Ltd. 2011 (23) STR 337 (Kar.) and Ecof Industri....