2017 (9) TMI 1629

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....: Shri Sameer Chitkara, Authorised Representative JUDGEMENT Per : Dr. D. M. Misra Heard both sides. 2. The short issue involved in the present Appeals is: admissibility of CENVAT credit on the service tax paid on various services, namely, Convention Service, Membership of Club or Association Service, Renting of Immovable Property Service, Rent-a-cab Service and Repair of Motor Vehicle ....

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.... (v) Repairing of Company Motor Vehicle Service - Birla Corporation Limited vs. Commissioner of Central Excise, Bhopal 2016 (46) STR 430 (Tri.-Del.), Commissioner of Central Excise, Jaipur-II vs. J.K. Cement Works 2009 (1) TMI 146 ' CESTAT New Delhi. 4. The Ld. Advocate for the appellant categorically submits none of the aforesaid said service has been used for personal purpose, hence,....