2017 (7) TMI 1239

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....rtered Accountants For the Respondent : Shri S. K. Shukla, Authorised Representative JUDGMENT Per : Dr. D. M. Misra Heard both sides. 2. This is an appeal filed against OIA No. CCESA-VAD-APP-II-SSP-101-2014-15 dated 10/03/2015 passed by Commissioner (Appeals) of Central Excise, Customs and Service Tax-Surat-II. 3. The limited issue involved in the present case for determination i....

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....e of Rs. 8,889/-, (vii) Air Travel Agent's Service of Rs. 4,628/- and Insurance Policy for the factory building, Plant Machinery amounting to Rs. 3,77,340/-, are admissible to them in view of the decisions of this Tribunal in the following cases:- (i) Renting of Immovable Property Service  Carrier Air Conditioning & Refrigeration Ltd. Vs. CCE,Delhi 2016 (41) STR 824(Tri.-Chan.) ....

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.... Commissioner (Appeals). 5. I find that the Cenvat credit availed on service tax paid on input services, namely, Renting of Immovable Property Service, Insurance Premiums in relation to factory buildings, Courier Service, Advertisement Service, Accounting Service, Share Registry Service and Air Travel Agent's Service etc., are held to be input service within the definition of Rule 2(l) of CCR,2....