2018 (4) TMI 1671
X X X X Extracts X X X X
X X X X Extracts X X X X
....K. Veerabhadra Reddy, JC (AR) JUDGMENT Archana Wadhwa, After hearing both sides duly represented by Ms. Radhika Chandrasekhar, learned counsel for the appellant and Shri K. Veerabhadra Reddy, JC(AR) for the Revenue, we note that major part of the demand stands confirmed against the appellant under the category of "Club or Association Service", which have already been held to be not payable by t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ion 80, she submits that after the entire amount of service tax under the said category along with interest was not paid in full within six months from the date on which the Finance Bill, 2012 received the assent of the President of India. She submits that though the service tax of around Rs. 5,00,000/- relating to Renting of Immovable Property have not been deposited by them but they have dischar....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the Cenvat credit of service tax paid on Rent-a-Cab Service on the ground that the same cannot be considered cenvatable input services. We find that the issue is no more res integra and stands decided in favour of the assessee by the Tribunal decisions as detailed below:- (i) M/s. Sanmar Foundries Ltd. Vs Commissioner of Central Excise, Trichy reported in 2016 (43) S.T.R.362 (Tri.-Chennai); (....