2018 (12) TMI 1099

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....air The issue involve is that whether the appellant is entitled for cenvat credit in respect of following input services: * Renting of immovable property - Amount involved (Rs.21,16,276.00/-) * Work contract service construction service for repair and maintenance - Amount involved (Rs.4,07,978.00/-) * Air Travel agent - Amount involved (Rs.22,246.00/-) * Mandap Keeper - Amount involved (....

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....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 Mandap keeper 49,271.00 5 Club or association service 4,073.00 6 Rent-a-cab 2,773.00 7 Authorized....

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....que Pharmaceutical Laboratories, Unique Chemicals 2018 (2) TMI 474-CESTAT, AHMEDABAD * Styrolution ABS India Limited -2018 (1) TMI-299-CESTATAHMEDABAD * Balkrishna Industries Ltd. -2015 (39) S.T.R. 861 (Tri.-Del) * M/s Ion Exchange (I) Ltd 2018 (12) GSTL (Tri. Ahmd.) * Red Hat India Pvt Ltd. 2016 (44) S.T.R 451 (Tri.-Mumbai) * Sagar Cements Ltd-2017-TIOL-228-CESTAT-HYD * Xilink I....

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....credit on rent-a-cab services, the appellant has wrongly mentioned the head of rent-a-cab whereas, as per the invoice, the services is of supply of tangible goods which was used for organizing camp in relation to promotion of their product. Therefore, the said service is also eligible for cenvat credit as per judgment cited above. 3. Ms. Nitina Nagori Ld. Deputy Commissioner (AR) appearing on be....