2017 (12) TMI 1183

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....ede as regard the credit in respect of rent a cab service they have reversed the credit availed from 1-4-2011 in accordance with the amendment made in the definition of input service therefore appellant is not contesting the denial of credit on rent a cab service w.e.f. 1-4-2011. He submits that as regard the hotel accommodation service, it is in respect of visiting of staff to various place of distributors, dealers and for lodging purpose. Hotel accommodation is used by the staff for official purpose. Regarding the tour operating service, he submit that this services used for transportation of employees from their resident to factory which is directly related to the manufacturing operation of factory. As regard the membership of club is to....

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....tor service (service of transportation of employees to factory) is admissible     a) Savita Oil Technologies Ltd. 2014-TIOL-114 Cestat Mum b) Stanzen Toyotetsu India (P) Ltd. 2011 (23) S.T.R. 444 (Kar.) c) Bell Ceramics Ltd. 2012 (25) S.T.R. 428 (Kar.) d) Federal Mogul Goetze (India) Ltd. 2015 (39) S.T.R. 735 (P & H)       Credit of services used for business purpose should be allowed even after 01.04.2011     a) Reliance Industries Ltd. 2016 (45) S.T.R. 383 (Tri. - Mumbai) b) Zensar Technologies Ltd. 2016 (42) S.T.R. 570 (Tri. - Mumbai) c) Xilinx India Tech. Services Pvt. Ltd. 2016 (44) S.T.R. 635 (Tri. - Hyd.) d) Virchow Laboratories....

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....n case     a) CESTAT Order No.A/90010/17/SMB dated 22.09.2017 b) PH Notice dated 06.09.2017 for Appeal No.E/85253/17-MUM c) Order-in-Appeal No.PK/160/Bel/2016 dated 28.12.2016 passed by Comm (A)       Credit of rent-a-cab service is admissible     a) Marvel Vinyls Ltd. 2017 (49) STR 424 (Tri Del)       Credit of Tour operator service (service of transportation of employees to factory) is admissible     a) Savita Oil Technologies Ltd. 2014-TIOL-114 Cestat Mum b) Stanzen Toyotetsu India (P) Ltd. 2011 (23) S.T.R. 444 (Kar.) c) Bell Ceramics Ltd. 2012 (25) S.T.R. 428 (Kar.) d) Federal Mogul Goetze....