2018 (3) TMI 1276

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....Shri S Chitkara, Authorised Representative ORDER Per : Dr D.M. Misra Heard both sides. 2. This appeal is filed against OIA-VAD-EXCUS-001-APP-242-2016-17 dt 20/07/2016 passed by Commissioner (Appeals), Central Excise, Customs and Service Tax-VADODARA-I. 3. The short issue involved in the present appeal is whether the appellants are entitled to Cenvat Credit of Rs. 11,90,543/- of Serv....

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....dit of service tax paid on Outdoor Catering Services, which are used in providing Canteen Service to the employees in their factory, then he submitted that it is admissible even after 01.04.2011, the same in view of the judgement of this Tribunal in the case of Reliance Industries Ltd vs. Commissioner of Central Excise & Service Tax, LTU, Mumbai 2016(45).STR.383 (Tri-Mumbai). 5. Ld. Authorised ....

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....of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, r....

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....es provided by way of renting of a motor vehicle], in so far as they relate to a motor vehicle which is not a capital goods; or [(BA) service of general insurance business, servicing, repair and maintenance, in so far as they relate to a motor vehicle which is not a capital goods, except when used by - (a) a manufacturer of a motor vehicle in respect of a motor vehicle manufactur....