2018 (2) TMI 1227

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.....) ORDER Per: Dr. D.M. Misra Heard both the sides. 2. These appeals are filed against Orders-in-appeal passed by the Commissioner of Central Excise (Appeals). The issues involved for determination are: (In Appeal No.E/10140/2016); whether the appellants are eligible to avail cenvat credit of service tax paid on various input services viz. Brokerage for procuring inputs (Rs.16,85,699) b....

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.... Ltd. Vs CCE Mumbai - III - 2013 (30) STR 146 (Tri. Mum), Piramal Enterprises Ltd. Vs CCE Rajkot - 2015 (40) STR 301 (Tri. Mum), HCL Connet Systems & Services Ltd. Vs CCE Noida - 2015 (40) STR 621 (Tri. Del), CCE Vs HCL Technologies 2015 (37)STR 716 (All.), all the above services are held to be 'input service' except Cab Operator, Maintenance & Repair in relation to car, being specifically exclude....