2017 (3) TMI 1542

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Advocate For the Appellant Shri N. Jagdish, AR For the Respondent JUDGEMENT Per: S.S GARG Appellants have filed these two appeals aggrieved by the impugned order dated 28.03.2014 whereby the Commissioner (Appeals) has partially allowed the appeal of the appellant and held that the appellants are eligible for cenvat credit in respect of services Commercial and Industrial Construction Se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Tax credit for which Bangalore Factory makes payments and utilized the same for payment of duty on the final product. It appeared to the Department that the appellants have wrongly availed Service Tax credit on certain services that was distributed by their Head Office Kolkata as well as payments made by Bangalore Factory which appeared to be ineligible under the provisions of Cenvat Credit Rules....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Travel 5,329/- 11,337/- Tour Operator 2. Heard both the parties and perused the records. 3. Learned counsel for the appellants submitted that the impugned order denying the cenvat credit on input services viz. Air Travel, Tour Operator, Membership Fee of their association and clubs is wrong and illegal as these input services are integrally connected with the business of the company. He ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... i) Racold Thermo Ltd. Vs. CCE, 2016 (42) STR 332 (Tri.-Mum.) j) Mangalam Cement Ltd. Vs. CCE, 2015 (38) STR 635 (Tri.-Del.) k) Xilinx India Technology Services (P) Ltd. Vs. CCE, 2016 (44) S.T.R. 129 (Tri.-Hyd.) l) Pam Pharma & Allied Machinery Co. P. Ltd. Vs. CCE, 2016 (42) S.T.R. 757 (Tri.-Mum.) 4. On the other hand the learned AR reiterated the findings of the impu....