2018 (12) TMI 726

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....gori (AR) ORDER Per: Ramesh Nair The issue involved is that whether the appellant is entitled for cenvat credit in respect of following input services: Statement of service-wise demand Sr. No Service Category Amount of Credit taken 1 Renting of immovable property 8,19,805.00 2 Work contract service 1,70,605.00 3 Air travel agent 16,538.00 4 Man....

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....ents allowed the credit. He placed reliance on the following judgments passed allowing the credit on each and every services under question: • Unique Pharmaceutical Laboratories, Unique Chemicals 2018 (2) TMI 474-CESTAT, AHMEDABAD • Styrolution ABS India Limited -2018 (1) TMI-299-CESTAT-AHMEDABAD • Balkrishna Industries Ltd. -2015 (39) S.T.R. 861 (Tri.-Del) ....

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....hmd.) • Essar Oil Ltd.-2016 (41) STR 389 (Guj.) • M/s. Unique Pharmaceuticals Laboratories -2017-TIOL-3856-CESTAT-AHM • Unique Pharmaceuticals Laboratories -2018-TIOL-1313-HC-AHM-ST • Plastichemix Industries- 2013 (32) S.T.R 383 (Tri. Ahmd.) He also submits that as regard the credit on rent-a-cab services, the appellant has wrongly mentioned t....