TaxTMI 
TaxTMI 
2020 (4) TMI 674
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....intendent (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 admitted. 2. The issue involved in the present c....
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.... 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 on the service tax paid on various services, namely, Air Travel ....
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....ce - 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 Excise, Surat-II vs. Gujarat State Fertilizers and Chemical Ltd 2017 (49) STR 593 (Tri-Ahmd.).....
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....f 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, accordingly, the service tax paid on these services is admissible to credit. However, in the case of credit of service tax paid on the GTA ....