2022 (5) TMI 1114

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....or the Respondent ORDER The issue involved is whether the appellant is entitled for Cenvat credit in respect of input services namely Hotel Accommodation Service and Air Travel Agent Service. 2. Shri Dhaval Shah, Learned Counsel appearing on behalf of the appellant submits that on this issue there are various judgment passed by this Tribunal. Particularly, in appellant's own case in order....

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....avita Oil Technologies Pvt. Ltd Vs. CCE., Belapur- 2017 (12) TMI 1183-CESTAT Mumbai From the above judgments, it is clear that Hotel Accommodation Service and Air Travel Agent Service are admissible input services. In the appellant's own case for the same services this tribunal has passed the following order: "This appeal is filed against OIA-VAD-EXCUS-003-APP-053-2016-17 dt 29.4.2016 ....

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....Tri.-Mumbai) respectively. 5. Ld. A.R for the revenue could not place any judgement contrary to the above judgments. 6. I find that in the aforesaid judgments, the disputed services on which credit availed, have been held to be 'input service', as defined under Rule 2(l) of CCR,2004 and accordingly the service tax paid on such services are held to be admissible to Credit. No cont....