2022 (5) TMI 1114

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....olved 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 no. A/12030/2017 dated 16.08.2017, this Trib....

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....ments, 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 passed by the Commissioner of Central Excise and Service Tax (Appeals) -ANAND. 2. The short issue involved in t....

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....ind 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 contrary evidence to the Appellant's claim that these services have been used for sales/marketing of the manufactured goods, is produced by the d....