2019 (7) TMI 1985

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....riynaka Kalwani (Adv.). For the Respondent : Sh. K. J. Kinariwala (Assistant Commissioner). ORDER PER: RAMESH NAIR The issue involved is that whether the appellant is entitled for the cenvat credit in respect of input services such as designing and script writing of brochure and product catalogue and hotel / mandap keeper services. 2. Ms. Priyanka Kalwani Ld. Counsel appearing on be....

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....ered by this Tribunal in the appellant's own case in the judgments cited by Ld. Counsel, wherein following order was passed: * In Final order No. A/13001/2017 dated 10.10.2017, the Tribunal held as under: "3. The issue that falls for consideration is whether during the period April 2010 to May 2010, appellant is eligible for availment of Cenvat credit of service tax paid on Hotel....

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....n, the fact followed the order of the Tribunal in the case of M/s Reliance Industries Ltd. Vs. CCE & ST - Mumbai [2016 (8) TMI 123-CESTAT MUMBAI]. 5. I find that the ratio of the aforesaid decision of M/s Dr. Reddy's Laboratories Ltd (supra) would apply in this case. Following the said decision, I hold that the impugned order is unsustainable and liable to be set-aside and I do so." ....

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....bunal in the case of Reliance Industries Ltd. vs CCE 2016-TIOL-2392-CESTAT-MUM, HCL Technologies Ltd. vs CCE 2015 (40) STR 1124 (T) and judgment of Karnataka High Court in the case of Toyota Kirloskar Motor Pvt. Ltd. vs CCE 2011 (24) STR 645 (Kar.). 3. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 4. I find that thein the aforesaid judgments th....