2017 (6) TMI 625

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....nue ORDER Per: Dr. D.M. Misra This appeal is filed against the Order-in-Appeal No.PJ/117/VDR-I/2012 dated 24.5.2013 passed by the Commissioner (Appeals), Central Excise Customs & Service Tax, Vadodara. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of excisable goods and availed total CENVAT credit of Rs. 6,78,065/- during the period 2007 -2008 t....

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.... of CENVAT credit availed i.e. Rs. 3,78,384/- relates to on input services namely, rent-a-cab service, Travel Agent service and Mandap Keeper service. Ld. Advocate submitted that as far as credit on Angles, beams, channals etc. used in the fabrication of structure for holding machineries in the factory premises are concerned, they are eligible to CENVAT credit in view of the judgment of this Tribu....

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....M.S. Angles, Channals & beams used in fabrication of High Back Chair, Tables used in office premises cannot be held input/capital goods and eligible to CENVAT credit. 5. Heard both sides and perused the record. I find that as far as credit availed on input services namely, rent-a-cab service, travel agent service, the issue is covered by the decision of the Hon'ble Gujarat High Court in the case ....