2020 (4) TMI 674

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....e Respondent : Shri R Bhashkar, Superintendent (AR) ORDER RAMESH NAIR Shri Saurabh Dixit, Learned counsel appearing on behalf of the applicant submits that the amount involved is duty of Rs. 1,74,387/- + equal amount of penalty. He further submits that on the same issue, appeals were allowed in the appellant's own case. Considering, the submission made by Learned Counsel, Appeal is admitt....

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....n the appellant's own case this tribunal has passed the following order dated 01.09.2017 These two appeals are filed against OIA No. VAD-EXCUS-002-APP-360-361-14-15 dated 22/08/2014 passed by Commissioner (Appeals) of Central Excise, Customs and Service Tax-Vadodara-II. 2. The Ld. Advocate Shri S. R. Dixit for the appellant has submitted that in the impugned order, credit availed....

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....issioner vs. Essar Oil Ltd 2016 (41) STR 389 (Guj.) (ii) Courier Service - Haldyn Glass Ltd. & Ors. Vs. C.C.E & S.T - Vadodara-II Order No. A/11924-11951/2017 dt. 30.06.2017 (iii) Repair & Maintenance of Company Owned Car - Birla Corporation Limited vs. Commissioner of Central Excise, Bhopal 2016 (46) STR 430 (Tri.-Del.) (iii) Cleaning Service - Commissioner of Central E....

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....ue reiterated the findings of the Ld. Commissioner (Appeals). 4. I find that the Appellant has not disputed the confirmation of recovery of credit on the service tax paid on sales commission. On the admissibility of credit on other services, I find that in the above cited judgements, the respective services have been held to be 'Input service' as defined under Rule 2(l) of CCR, 2004, acco....